1998 (9) TMI 564

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..... e appellants in this case were entitled to import brass fittings free of duty against advance licence for use in footwear. The imported goods were found to be polymer fittings with brass tips mounted thereupon. The jurisdictional authority held it to be a case of mis-declaration and also held that the goods were not covered under the licence. On formal issue of show cause notice being waived, the .....

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..... e original order that the classification of the impugned goods was changed from sub-heading 8309.90 to sub-heading 3926.90. In other words, the assessees themselves accepted that the goods were plastic articles and not metal articles. Therefore, they cannot plead that the goods were not liable to confiscation under Section 111(l) (m) of the Customs Act. 4. Even with this technical lacuna, I fi .....

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