9911796707
TMI Blog2011 (9) TMI 599X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the procedure prescribed for examination of yarn has not been adopted. Tribunal findings based on facts no question of law arises. - CUSAP No. 8, 9, 10, 12, 13 of 2011 - - - Dated:- 27-9-2011 - Hemant Gupta, Jaswant Singh, JJ. H.P.S. Ghuman, Adv., for the Appellant JUDGEMENT Hemant Gupta: This order shall dispose of above said five appeals filed under Section 130 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imed classification under Chapter Heading 5407 6190 of the custom tariff. A Show Cause Notices were issued to the assessee, respondents herein, to show cause that the fabric imported is polyester. The Adjudicating Authority on the basis of the chemical examiner's report concluded that the goods are classifiable under Chapter Heading 5407 5290 and that such goods are liable to confiscation. But sin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has returned a finding, on the basis of such reports, that the importer has intentionally and wilfully mis -declared and suppressed the facts to evade payment of appropriate duty on the imported goods. The learned Tribunal, in appeals filed both by the Revenue and the Assessee, returned a finding that the departmental laboratory has not used standard method prescribed to check the textured nat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xaminer and the Chief Chemical are not correct. We do not find any merit in the said argument. In the present case, Chemical Examiner has been examined as a witness, who has deposed that the procedure prescribed for examination of yarn has not been adopted. Therefore, the finding of the learned Tribunal, in our opinion, is based upon question of fact. We do not find that any substantial questi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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