9911796707
TMI Blog1988 (8) TMI 116X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of the customs duty will pay 50% of the additional customs duty before clearing the goods in question. The petitioners will further furnish security for the balance 50% of the additional duty to be assessed on the goods which have arrived at the Port of Calcutta on vessel 'Vishya Karuna'. In case the contentions made by the petitioners succeed, then they will get back the sum which they will de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ising the customs duty only. 3. It is the main contention of the writ petitioners that they have imported plastic film and such items are not covered by the notification in question and as such they are entitled to the benefits of exemption and are not liable to pay additional customs duty. 4. By referring to the notification it will appear from the Table appended thereto that the following it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid item should not be deemed to be foil, whereas from the Test Report it appears that the thickness in millimetre can be equated with that of foil. Considering this aspect of the matter, it cannot be stated that the petitioners can escape the liability of payment of additional duty by giving any nomenclature, either plastic film or otherwise. 7. Considering the materials, this Court does not fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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