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TMI Blog2023 (4) TMI 267X X X X Extracts X X X X X X X X Extracts X X X X ..... ance of 'Cotton Knitted Sorted Rags'. The importer had claimed exemption under ISFTA Notification No. 26/2000 (List 2). On examination of the goods in BE 5550200 dated 23.12.2011, was found to be 'fabric waste and cutting of factory textiles in torn and dirty condition in various sizes and width more than ten inches.' Some pieces were in continuous length and some were in small length. The customs officers felt that the correct classification of the goods was under Customs Tariff Heading (CTH) 63109020 and not under CTH 60062200 which was felt to be mis-declared by the appellant. In the case of Bill of Entry No. 6068307 dated 22.2.2012, the goods were found to be 'sorted fabric cotton knitted clips in small cut pieces of various sizes / len ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held the adjudication order. Aggrieved by the impugned order, the appellant has filed an appeal before us. 4. We find that the appellant or his representative has not appeared before us even after a last chance was given on 29.3.2022. However, they have filed a written submission. Hence we proceed to examine the matter based on the records and their written submission dated nil filed on 20.3.2023. 5. The appellant has stated in his appeal and written submissions that with respect to BE 5550200 dated 23.12.2011, they did not want to contest this classification by the department and hence paid the duty. They however felt hat the goods did not require to be imported under a license. As regards BE No. 6068307 dated 22.2.2012 the original auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... actory textiles in torn conditions in various sizes and width more than 10 inches without license from the DGFT. As per Board Circular No. 20/2011-Cus. dated 15.4.2011, import of trim cutting waste or fabric trims of continuous length maximum width restriction of 10 inches are exempted from the requirement of license for such goods. The learned AR also referred to the judgment of the Hon'ble Tribunal in the case of Anisha Impex Vs Commissioner of Customs, Tuticorin, 2014 (13) ELT 810 (Tri-Chennai) to state that fabric trims of continuous length beyond the maximum width restriction of 10 inches and which are not in continuous running length are not exempted from the requirement of license for such goods. She has further reiterated the points ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he same. As regard the valuation of the goods, the lower authority in the impugned order has examined the matter and found that the assessable value has been correctly re-determined and that the appellant has not produced any evidence / document to show that the goods imported by them are not similar/ comparable.
8. In view of the above we agree with the impugned order on merits. However, we find the redemption fine and penalty in the facts and circumstances to be excessive and modify the same to Rs 2,00,000/- (two lakhs) fine and Rs 1,00,000/- (one lakh) penalty.
9. We hence uphold the impugned order subject to modification as above. The appeal is disposed off on the above terms.
(Pronounced in open court on 3.4.2023) X X X X Extracts X X X X X X X X Extracts X X X X
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