9911796707
TMI Blog2013 (10) TMI 999X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the description of the goods was misdeclared in material particulars - The Notification, at Sl. No.363 thereof read with List 37 appended thereto, specifically exempted "Skin Barrier Microporous Surgical Tapes" from payment of duty. The goods were so declared/described by the assessee in the relevant Bills of Entry. The department ought to have at least sought expert opinion on the technical aspects involved in the case - If is against this background that we are looking at the stay orders produced by the learned counsel for the appellant - Goods which were declared as "Skin Barrier Microporous Surgical Tapes" were the subject-matter of those cases also. Waiver and stay were granted in those cases - there was no option but to grant w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iability and paid an amount of Rs.10 lakhs. which stands appropriated towards the impugned demand. In respect of the rest of the Bills of Entry, the appellant insisted on grant of exemption under the above notification by claiming that the goods were "Skin Barrier Microporous Surgical Tapes" expressly figuring at Entry No.22 of List 37 appended to Sl. No.363 of the above notification. The adjudicating authority rejected this claim and confiscated the goods on the ground of willful misdeclaration of description. It also demanded duty as above by denying exemption. It also imposed a penalty equal to duty on the appellant under Section 114A of the Customs Act. The present application seeks waiver and stay of the adjudged dues. 2. The learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en careful consideration to the submissions. The appellant described the goods as "Transparent Skin Barrier Microporous Surgical Tapes" in some of the Bills of Entry and "Skin Barrier Microporous Surgical Tapes" in other Bills of Entry. The Managing Director of the company stated to the effect that the goods were not meant for exclusive use of Ostomy care purpose and that they might or might not be used for Ostomy care purpose. In a part of his statement, he also stated that the goods were misclassified/misdeclared. It is this part of the statement which has been culled out by the learned JC (AR) for the purpose of opposing the present application. Prima facie , the tenor of the statement given by the Managing Director of the company has to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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