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TMI Blog2019 (2) TMI 972X X X X Extracts X X X X X X X X Extracts X X X X ..... ommr.) (A.R.) for the Revenue ORDER Per Mrs. Archana Wadhwa : All the appeals are being disposed of by a common order as they arise out of the same impugned order passed by Commissioner of Customs, Noida, vide which he has confirmed the Customs duty against the two importers M/s. Orient Sales and M/s. General Traders alongwith imposition of penalties. In addition penalties have also been imposed on other appellants. 2. As per facts on record the said two importers, filed bills of entries, declaring the goods imported by them as Polyester Knitted Fabrics, PVC Quoted Fabrics, Flock Fabrics and 100% Non-Textured Lining Fabrics from China at the declared value of US $ 1.6 per kg. for Polyester Knitted Fabrics. The value of other fabrics ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned Advocate that there is virtually no material on record indicating that the value of the goods imported by the appellant was higher and any excess payment was made by them to the foreign suppliers. He also submits that the identical imports made by the other importers declaring the value of the Knitted Fabric as US $ 1.6 per kg. was also enhanced by the Customs authorities and on appeal, Tribunal has set aside such orders and have allowed the appeals of the other importers. He draws our attention to the said decisions of the Tribunal. 5. Learned A.R. appearing on behalf of the Revenue stressed upon the fact that the partner of the importer has himself admitted that the value of the goods was higher than the one declared by them. He sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , New Delhi v. General Traders and Others wherein by taking note of the earlier decisions, being F.O. No.51690-51694/2016 dated 27.04.2016 as also the decision in the case of Commissioner of Customs, New Delhi v. Artex Textiles Pvt. Ltd. [2014 (303) E.L.T. 572 (Tri.-Del)], the Revenue's appeal was rejected vide Final Order No.54434-54510/2016 dated 14.10.2016. 7. We also find that the Revenue has alleged mis-declaration in the quantity of the net weight of the goods. This allegation is not based upon the physical examination of the goods and only refers to the fact that the difference in the gross weight and net weight of the fabrics is on the higher side than the one declared by the same assessee in respect of the imports of the same very ..... X X X X Extracts X X X X X X X X Extracts X X X X
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