2005 (10) TMI 368

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..... rted through Land Custom Station Gunji and only anti dumping duty is leviable on raw silk, The appellant filed Bill of Entry declaring as raw silk and claimed the benefit of Notification No. 38/96, dated 27-7-96 by claiming that the raw silk is of Grade 3A and above. The goods were provisionally released after taking samples and furnishing the bank guarantee and execution of bond. 2. On receipt of result of the samples it was found that out of the total quantity of 628 Kgs. and 611 Kgs. in the case of Bansi Lal Leisure Parks Pvt. Ltd. and 1225.70 Kgs. in the case of M/s Toran Vyapar Pvt. Ltd. of raw silk is of Grade 2A and below which is liable for anti-dumping duty. The adjudicating authority confiscated the raw silk which was of Grade 2 .....

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..... ks Pvt. Ltd. only quantity of 1239 Kgs. were to be found of Grade 2A and below which is liable for anti dumpting duty. Similarly in the other appellant i.e. Toran Vyapar Pvt. Ltd. out of the total quantity of 10824 only 12257 Kgs, of raw silk was Grade 2A and below which is liable for anti-dumping duty. The contention is that this quantity is almost less than 10% of the total import. In these circumstances, the contention is that the impugned order confiscating the goods and imposition of penalty is not sustainable. 4. The contention of the Revenue is that the importer is duty bound to declare the grade of the raw silk imported from China particularly when anti-dumping duty is imposed on the raw silk of Grade 2A and below imported from Ch .....

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..... certify that raw silk is of Grade 3A, packing list also shows that grade of the consignment is 3A. Similarly the certificates issued for raw silk, classification and weight issued by competent authority, Republic of China the same grade has been shown. In these circumstances, as all the documents supplied by the supplier of the raw silk received by the appellant and produced before the Custom authorities at the time of clearance shows that raw silk in question is of Grade 3A. In these circumstances, the allegation of misdeclaration of the goods with intent to evade payment of duty as held by the lower authorities is not sustainable. Consequently the confiscation of the goods, imposition of penalty is set aside and the appeals are allowed. .....

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