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TMI Blog2009 (7) TMI 1051X X X X Extracts X X X X X X X X Extracts X X X X ..... for levy of differential duty of Rs. 24,90,651/- and that became recoverable. According to Revenue penalty of Rs. 9 lakhs having been imposed on confiscated goods valued at Rs. 8,56,010/- imposition of fine of Rs. 10 lakhs will be just and proper. 2. None is present for the respondent. There is no appeal or cross objection filed. 3. Heard Revenue and perused the record. 4.1 The dispute in this appeal by Revenue is in a narrow compass. That is whether redemption fine is imposable in respect of goods released when found subsequently to be irregularly imported making the same liable to confiscation. In order to appreciate the gravity of the case, we have examined the history of the case which called for adjudication with consequence of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue, there was opinion with the Department from the Joint Director of CRCL showing that samples of polyester fabric whether made of textured or non-textured yarn were being tested on the basis of guidelines given under Explanatory Notes under sub heading 5402.31 to 5403.39 of heading 54.02 of HSN and also as per technical literature available. It was also clarified by CRCL that an experienced eye of Chemist can very well distinguish between the textured and non-textured yarn by microscopic as well as visual examination. No such instruction except microscope/magnifying lens is required for such test. 4.4 Relying on para 33 of the Appraising Manual referred to above, Revenue s stand is that in all cases of dispute where the results of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... results in individual fibres being set with introduced, curls, crimps, loops, etc. These distortions may be partially or completely straightened by a stretching force but resume the shape into which they have been set upon being released. Textured yarns are characterized by having either a high bulk or a very high extensibility. The high elasticity of both types makes them especially suitable for use in the manufacture of stretch garments (e.g. tights, hose, and underwear) while the high bulk yarns give fabrics softness and warmth of touch. Textured yarns may be distinguished from non-textured (flat) filament yarns by the presence of special twist characteristics, small loops or reduced parallel orientation of the filaments in the yarn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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