9911796707
TMI Blog2000 (8) TMI 548X X X X Extracts X X X X X X X X Extracts X X X X ..... velvet surface (velvet fabrics), which proposed the classification under heading 6002.99 and the goods as per the ITC HS classification of Export Import items 1997-2002 without a licence. Since no licence was produced and it was alleged that appellants have mis-declared the quantity as well as the classification and value, offences under Section 111(d) and (m) of the Customs Act, 1962 were alleged to have been committed by the importers who were asked to show cause why a penalty under Section 112(a) of the Customs Act was not to be imposed on them for the subject import. 2. The Commissioner after hearing the parties and considering their submissions, found that admittedly the declaration filed on the Bill of Entry is Polyester Fabrics u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ems under import were to be classified under 6002.99. Thereafter, holding the correct classification under 6001.22, he found them to be restricted as per the EXIM code in the Import Export policy 1997-2002 and ITC HS classification of Import Export items 1997-2002 and holding requirements of ITC licence from DGFT for importation to be beyond doubt to cover these imports and rejected the importers' contention that the goods are freely importable without a licence. He also relied on the market enquiries conducted on a sample identical to the product which is bought and sold in the market and sent for test which revealed that what is sold in the market as velvet cloth was looped cut pile fabrics but with velvet surface. These samples were on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oms Valuation Rules, 1988 read with Section 14(1) of the Customs Act, 1962. As regards the physical measurement in the presence of the importers' representative, he found the goods to be 10,300 mtrs. and not 10,000 mtrs. as declared and therefore established mis-declaration leading to infringement of Section 111(m) and 111(d) and ordered confiscation of the imported goods and for this offence held the importers liable for a penalty. 3. The importers have filed this appeal and stay application and application for early hearing on the grounds : (a) The test report relied upon for the goods under import does not certify or clarify that whether the goods are loop fabrics it only states that velvet like and not velvet fabrics, the classi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t velvet surface like fabrics would necessarily be having a loop and therefore the absence of the word loop in the test report has no significance. As regards the valuation, he submits that the transaction value is only acceptable if it is bona fide. In this case, the bona fides are being doubted and therefore the Collector has correctly moved away from the Rule 4 and compared the price under Rule (6) as it appears clearly and correctly in his order. 5. We have considered the rival submissions and records of the case and also the fact the goods are still under clearance and therefore after waiving the pre-deposit take-up the appeal for final decision. We find : (a) the show cause notice is proposing to classify the goods under 600 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibers, etc. and combinations of these fibers. Produced in wide range of constructions and types, e.g., bagheera, chiffon, cisele, costume, croise, crushed, cut, faconne, Japanese, Jardiniere, Lyons, mirror, moguette, nacre, panne, pile-on-pile, shoe, stamped, tartan, transparent, velveret, wedding ring, and Yuzen, which see. Sometimes washable. May be given crush resistant and water repellant finishes. May be embossed or patterned by the burnt-out method. See Burnt-out Fabric. We cannot accept the contention of the Collector having established the goods under import to be velvet by getting the local market enquiries conducted as flocked fabrics and or velvet under import should be understood as people in International Trade understand th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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