9911796707
TMI Blog2000 (11) TMI 367X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order]. The facts of the case in this matter are as follows : Under cover of an advance licence, the appellants imported goods described as synthetic waste weighing 18.217 MTs. On weighment the goods were found to be 20.213 MTs. The sample of the goods drawn was sent to the SASMIRA who opined as under : The sample sent was tested and our findings are as follows : (1) The sample sent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lty on the importer. Against the said order, the importers filed an appeal. The Collector(Appeals) upheld the orders of confiscation as also the imposition of penalty. He, however, expressed doubt on the language of the certificate. In fact, he described it as misleading . He interpreted it to mean as covering goods not suitable for use by the manufacturers of staple yarn. He directed mutilation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itself showed the weight as 20.213 MTs. This difference is explained as due to moisture in goods. In fact, it is doubtful whether the polyester waste would be hygroscopic in nature. From the Addl. Collector's order I find that the fine has been paid on the entire consignment, whereas, the offending portion was about 35%. In view of the high quantum of penalty and fine initially prescribed and als ..... X X X X Extracts X X X X X X X X Extracts X X X X
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