2016 (9) TMI 467

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..... ; On 100% examination of the container, it was found that the imported consignment consisted of total 530 corrugated boxes and 160 jumbo poly bags; it further revealed that 530 corrugated boxes contained 40409 Nos. of different branded polyester sewing threads on plastics cone of different colours/shades, ready for retail sale; each cone was packed/wrapped with a thin plastic film/sheet, affixed with sticker showing product name, manufacturer's name, length, etc, having a total length of thread in all the boxes around 117165000 yards.  The  examination of 160 jumbo poly bags, revealed that it also contained polyester sewing thread on cones of assorted sizes.  The samples were drawn from the corrugated boxes as well as jumbo p .....

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..... ods were not in the form in which the goods contained in 530 corrugated boxes were found.  Further, he has submitted that the assessable value arrived at in relation to the goods contained in said 160 jumbo poly bags, was also incorrect.  It is his contention that though they had submitted the sales invoices, the learned Commissioner (Appeals) did not accept the rate of Rs. 46/- contained therein and confirmed the value as per market enquiry of such goods, where under the price of the goods was found to be Rs. 80 to 90 per kg. 4.  Per contra, the learned Authorised Representative for the Revenue has submitted that the Appellant had waived voluntarily issuance of Show Cause Notice as well as personal hearing, thereby, accepti .....

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..... erseas exporter has been sent to them wrongly.  We find that the learned Commissioner (Appeals) has rightly rejected the said explanation being unsubstantiated. The Appellant has made a strenuous attempt to differentiate the contents of 160 jumbo poly bags with that of in 530 corrugated Boxes, submitting that the goods contained therein are not in the same condition as had been found in 530 corrugated boxes, therefore, it is not liable for confiscation.  We also do not find merit in the said argument inasmuch as on chemical examination, the goods were certified in both the cases as sewing thread other than waste yarn.  Also, the Appellant has failed to produce the evidence to justify their case that the contents of 160 jumbo .....

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