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TMI Blog2019 (4) TMI 1097X X X X Extracts X X X X X X X X Extracts X X X X ..... es. The test report from both the expert agencies to whom samples were sent have concurrently reported that the goods cannot be classified as made ups but are more appropriately classified as polyester woven fabric . Confiscation of the imported goods - misdeclaration of goods or not - penalty - HELD THAT:- The appellant has declared the classification of goods as per their understanding. The export invoice indicates the goods as Polyester bed sheet . The actual nature of the imported goods for the purpose of correctly classifying the goods become evident only after examination of the goods and obtaining expert opinion - the charge of misdeclaration cannot be fastened upon the appellant. There is nothing on record to substantiate the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grant of Provisional Release of the goods. By filing the Miscellaneous Application, the appellant brought the decision of the High Court to the notice and prayed for Provisional Release of the imported goods. 2. Heard Shri R. K. Choudhary and B. N. Paul, Ld. Advocates on behalf of the appellant and Shri S. K. Naskar, Ld. DR for Revenue. 3. With concurrence of both sides, the appeal itself is taken up for decision. 4. The brief facts leading to this appeal are summarized below:- (i) The appellant filed Bill of Entry No. 8272855 dated 21/01/2017 and declared the imported goods as follows: SI No. Bill of Entry No. Date Description of the goods Qty. (i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apter 63 of the Customs Tariff Act. (ii) The imported goods, in common parlance, are more known as Bed covers and are nothing but made up articles. (iii) It is also submitted that the appellant cannot be penalized, if the Customs Department takes the view that goods were held classifiable differently from the classification declared by the appellant. 7. The Ld. DR justified the impugned order. He referred to the report given by the Textile Committee, Mumbai as well as Ahmadabad Textile Industry s Research Association. These expert bodies have reported that the goods cannot be classified as made ups but are appropriately classified as Polyester Woven Fabrics . On the basis of the expert opinion, the Adjudicating Authority has f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... more textiles assembled in layers, whether or not padded); (g) Knitted or crocheted to shape, whether presented as separate items or in the form of a number of items in the length. 10. The essential distinguishing feature of made up article is that it should be produced in finished state and ready for use without sewing or other working. The fabric needs to be hemmed and stitched firmly in order to assume the shape of a bed cover/quilt cover/bed sheet. The imported goods, as presented, are in the form of fabrics folded and stitched roughly on two sides. The test report from both the expert agencies to whom samples were sent have concurrently reported that the goods cannot be classified as made ups but are more appropriately classif ..... X X X X Extracts X X X X X X X X Extracts X X X X
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