2003 (6) TMI 426

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..... appeal has been directed against the impugned order-in-original dated 14-11-2002. 2. The facts are not much in dispute. The appellants sought to export certain goods by declaring them as dressing gowns to USA, a quota country. But on examination by the Customs officers, the same were found to be dresses. On account of this misdeclaration, the adjudicating authority had ordered the confiscation o .....

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..... e learned JDR, has only reiterated the correctness of the impugned order. 4. I have heard both sides and gone through the record. The goods sought to be exported were not subject to payment of any duty. No doubt that the goods declared i.e. dressing gowns fall under the category of 650N, while the goods found on examination i.e. dresses are covered under the category 636 and are subject to restr .....

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