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TMI Blog2011 (7) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... vering 25 consignments (past clearances) produced by the importers were fake and the mean fiber diameter of the wool was below 32 microns - Hence, reject the contention of the importers that the demand on the past clearances is not sustainable as those goods had been provisionally assessed on execution of test bond which would clearly indicate that the samples were available for testing but had not been tested - Held that:- hold that the importers have not substantiated their claim to the benefit of Notification No.20/99 and the benefit of Notification No.22/99 is also not available as the imported goods are not sold as such but further processed in the scouring unit of the importer s factory. Confiscation, duty demand and penalties are the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ement of Shri Sunil Jain, Managing Director of the importers was recorded on 6.9.99 wherein he stated that he would abide by the test report obtained by the department and that he was willing to pay duty and penalty in respect of the four Bills of Entry herein above mentioned. He also stated that they have a scouring unit in their mills wherein imported wool is scoured. Therefore, the goods are further processed before being sold and are not sold as such so as to be covered by the benefit of Notification No.22/99. The AWTA with whom enquiries were made in order to verify authenticity of the certificates produced by the importers clarified that those certificates produced by the importers for goods covered by Bill of Entry No.220368 and 2189 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proposing denial of the benefit of exemption from levy of SAD under Customs Notification No.22/99 to imports made under Bills of Entry No.220368, 216352, 218635, 218952, 48203 dt. 27.8.98 and 56759 dt. 8.10.98, proposing demand of differential duty of Rs.58,78,832 together with interest under Section 28 AB of the Customs Act read with Notification No.47/96-Cus dt. 9.10.96 and imposition of penalties under Section 112 (a) and Section 114A of the Customs Act ibid. 4. The notice was adjudicated by the Commissioner of Customs who upheld the proposals for confiscation (with an option of redemption of the goods on payment of a fine of Rs.20 lakhs under Section 125), duty demands (as a result of denial of the benefit of the relevant notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugh the Australian Custom Service in reference to the greasy wool enquiry by the Australian Custom Service Intelligence, Canberra reads as under :- 1. Charles Clifford of the Australian Customs Service provided me with 31 photocopies documents that are attached as the first page of each of the exhibits marked A1 to A24 and in the exhibit marked B. 2. Charles Clifford asked me to confirm if they were photocopies of Certificates originally issued by AWTA Ltd. 3. The photocopies that you provided to me are not copies of Certificates issued by AWTA Ltd. 4. In every case, where I can verify the authentic certificate, the Mean Fiber Diameter (micron) has been increased significantly. 5. The letterhead on the top of the photocopies is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b, core sampling and sub-sampling procedures have been controlled by AWTA Ltd. and the security and identity of those samples have been checked and established by AWTA Ltd. 17. IWTO Combined Certificates are only issued where every individual test result being combined is certified by AWTA ltd and there by meets the criteria outlined in 16 above. 18. All Certificate stationery is kept secure by AWTA ltd. and is subject to regular stock take. 19. Specifically, in the case of the authentic Certificates attached in the exhibits marked A1 to A24: - Bales were core sampled and weighed in accordance with the IWTO Core Test Regulations. Sampling was conduced under the full time supervision of AWTA Ltd. employees and the samples were securi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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