9911796707
TMI Blog2000 (12) TMI 119X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty limited to that portion." 2. The admitted facts of the case are that appellants made import of garments declaring the same in the Bill of Entry as completely pre-mutilated old Synthetic/Woollen rags. On examination, it was found that part of the consignment contained pre-mutilated Synthetic rags cut into two pieces and part of the consignment was found to be of non-mutilated serviceable garments. The adjudicating authority confiscated the non-mutilated serviceable garments and allowed the same on payment of redemption fine. The importers, as well as the Revenue, filed appeals before the Commissioner of Customs and Commissioner of Customs vide impugned order dismissed the appeal filed by the importer and allowed the appeal filed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Para-17 of the judgment is reproduced below : "Apart from the above, in the present case, we find that public notice has been issued by the Collector of Customs on the direction issued by the Board. Ext. P3 is public notice No. 86/94 dated 20-7-94 issued by Collector of Customs, Cochin, prescribing norms of mutilation. Detailed guidelines are given therein. In the case of coat, frocks and similar garments, cutting should result in a minimum of 6 pieces. The manner in which the cloths are to be cut are also detailed therein. In the case of trousers and similar garments, it should be 7 to 8 pieces and how it has to be cut across each leg etc, are detailed. Any other Woollen/Synthetic articles including tailor cuttings should be cut into a m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich had arisen at Calcutta Port due to the delay in clearing of the goods and impending arrival of winter season. It cannot be treated as a general direction given to all the Customs Houses to reduce the number of cuts into two. Therefore, when 1997-2002 Exim Policy came into force, the norms which were available, were those covered by Ext. P3 public notice. Subsequently, Ext. P24 public notice dated 22-2-1999 was issued only to satisfy the queries made by the Trading Public as to whether the norms of public notice 86/94 would continue to apply. Therefore, it is clear that the public notice which had been issued by the Collector of Customs had the approval of the Central Board of Excise and Customs. For both these reasons, according to us, ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
