2016 (12) TMI 1651

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..... of export products. The composition of the product was declared to be approximately 90% silk and 10% viscose yarn, whereas on testing it was found to be opposite - It is difficult to believe that the difference in the stated description and the description found on examination can be due to inadvertence. The marginal difference can be result of inadvertence in taking the sample from different plac .....

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..... lieu of confiscation and ineligible import duty benefit in the shape of DFRC was denied to the tune of ₹ 10,46,421/- and ₹ 3,66,265/-. A penalty of ₹ 1 lakh was imposed on M/s. Rainbow Silks and penalty of ₹ 50,000/- was imposed on Shri Babulal Jain. Aggrieved by this order, the appellants are before us. 2. Learned Counsel for the appellant relied on the appeal memorand .....

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..... e equipment to exactly measure the fiber contents. It is difficult to believe that the difference in the stated description and the description found on examination can be due to inadvertence. The marginal difference can be result of inadvertence in taking the sample from different places of the consignment. In the case, the difference of this magnitude, it cannot be due to inadvertence. 5. It .....

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