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TMI Blog2017 (3) TMI 1344X X X X Extracts X X X X X X X X Extracts X X X X ..... consignment was examined by SIIB on the suspicion that it was "Nylon Net fabric" instead of "Nylon knitted fabric" as declared by the appellant. Samples of the consignments were drawn and sent to CRCL for testing. The test report from CRCL confirmed that the goods were "White Net Fabric" composed of Nylon (polyamide). On the basis of the CRCL test report, Revenue proceeded to classify goods under CTH 58041090 which attracted BCD at the rate of 10% or Rs. 200/- per Kg, whichever was higher. On the basis of the above, Show Cause Notice dated 28.09.2012 was issued, which was followed by Order-in-Original by Additional Commissioner of Customs dated 15.10.2013. The Order-in-Original ordered the classification of the goods under 58041090 and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant where the goods were declared as "Nylon Knitted Fabrics" and the same was approved by the Customs. iii) He also submitted that an identical consignment was imported in JNCH Nava Sheva from the same supplier at the same price, which was got tested through Textile Committee, Mumbai and ultimately cleared as "Nylon Knitted fabrics" under Chapter 60. 4. Accordingly, he submitted that the classification of goods under Chapter 60 may be approved and the penal proceedings may be set aside. 5. The ld. DR opposed the contentions of the ld. Counsel for the appellant. He supported the impugned order, which has been passed on the basis of the test report of CRCL, who has opined that the goods are in the nature of "White net fabric" and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der has also ordered for confiscation of the goods imported under the various Bills of Entry covered in the order. The reason for the the order of confiscation under Section 111(n) of the Customs Act is that goods have been intentionally mis-declared to avail the benefit of lower rate of duty. Penalty also has been imposed under Section 112(A) read with Section 114(AA). 8. We are of the view that the confiscation of the goods is sustainable only in respect of the goods covered under the Bill of Entry No. 5301915, dated 26.11.2011. The goods covered under this Bill of Entry were seized and provisionally released pending adjudication of the case. The imposition of redemption fine amounting to Rs. 12,50,000/- for this consignment under Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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