2006 (2) TMI 368

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hwa, Member (J)]. Vide his impugned order, the Commissioner of Customs has confiscated the consignment of Synthetic Warp Knitted Pile Fabrics imported by the appellants on the finding of under-valuation with an option to them to redeem the same on payment of redemption fine of Rs. 1.25 lakhs. Personal penalty of Rs. 12,000/- has also been imposed under the provisions of Section 112 (a) of th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ours, etc. As such, even if 20% of the goods have been found to be four way stretch fabrics, their value cannot be enhanced. The contemporaneous imports relied upon by the revenue is only for four way stretch fabrics and not for a mixed lot. 4. After hearing the ld. DR. we agree with the above contention of the ld. Advocate. If in a consignment of mixed lot fabrics, few are found to be four way .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X