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TMI Blog2019 (2) TMI 610X X X X Extracts X X X X X X X X Extracts X X X X ..... applied for all the goods and the same has rightly been considered by the Commissioner - there is no infirmity in the impugned order - Appeal dismissed - decided against Revenue. - C/524/2007-DB - Final Order No. 20096/2019 - Dated:- 22-1-2019 - MR. S.S GARG, JUDICIAL MEMBER And MR. P. ANJANI KUMAR, TECHNICAL MEMBER Dr. J. Harish, Jt. Commissioner(AR) For the Appellant None For the Respondent ORDER Per: S.S. GARG The Revenue has filed the present appeal against the Order-in- Original dt. 30/04/2007 passed by the Commissioner whereby the Commissioner has ordered as under:- a. The reclassification of the goods viz., Girls' Top imported vide Bills of Entry No.1004/05, 1035/05, 1088/05 and 1100/05 and T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alai, Trivandrum under Section 112(a) of the Customs Act,1962 and Rs,3,50,000 was imposed on Sri.B.AjithKumar as penalty under Section 112 (b) of Customs Act 1962. 2.1. Briefly the facts of the present case are that based on intelligence received that there was widespread evasion of customs duty on the import of readymade garments made through Karipur Air Cargo Complex, DRI Calicut conducted investigation into the import of readymade garments by various importers and on verification of Bills of Entry and related documents pertaining to import of readymade garments, it was found that the respondent M/s. Jupiter Trading Company had imported 61 consignments of Girls trousers / trousers / pants / girl s pants; tops / girl s top / ladies top ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nding them to the Textile Committee, Cannanore. From the verification of the Bills of Entry, it was found that only some of the Bills of Entry were having the original test reports of the Textile Committee whereas in the case of other Bills of Entry, test report pertaining to previous Bills of Entry was relied. DRI concluded that the inference of the Assistant Director, Textile Committee, Cannanore as reported in the test report pertaining to some Bills of Entry could be made applicable to other similar materials imported under 54 Bills of Entry and after the completion of the investigation, 2 show-cause notices were issued to the respondent proposing to a. Demand differential duty to the extent of ₹ 2,09,76,909/- under Section 28( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s for the purpose of classification, in view of the fact that the goods were already cleared and no goods were available for the purpose of drawal of sample and based on the confirmation of test report of the sample swatches by the Assistant Director, Textile Committee, Cannanore. d. For the arguments against the expert opinion given by the Assistant Director, Textile Committee, Cannanore, it was held that the same can be relied upon in determining the composition of material in view of the clarification issued by the Board in its circular No.23/04-Cus dated 15-3-2004. e. For the question regarding the extent to which the opinion / test report given by the Assistant Director, Textile Committee, Cannanore can be applied ie. whether it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hould have been mentioned in import documents. g. It was held that even though the investigation revealed that M/s Jupiter Trading Company, Chalai, Trivandrum were not real owners of the goods imported, by lending their name and IE code for facilitating the transaction for monetary consideration and also due to fact that all the import documents were in their name, they cannot absolve themselves from the responsibility and are hence liable for legal consequences. h. Commissioner also rejected the contention that the Department had no right to change the classification of the goods already cleared by the Proper Officer after examination and accepting the declared classification, on the ground that the expert opinion of Department of Fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... properly appreciating the facts. He further submitted that the Commissioner has dropped a portion of the demand raised stating that test regarding the composition of materials could not be made applicable to all consignments imported whereas as per the Board Circular No.23/2004-Cus dt.15/03/2004, a test report will be valid for a period of six months in cases where the textile / textile articles of the same specification / quality are imported and the importer, supplier and country of origin are the same. He further submitted that the circular does not specify that prices should also be uniform as prices may vary depending on size and design, whereas it is adequate that specification and quality are similar. He also submitted that the Exam ..... X X X X Extracts X X X X X X X X Extracts X X X X
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