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of <h1>Imported Goods Misdeclaration Case: Polyester vs. Velvet Fabric Ruling</h1> <h3>AGARPARA JUTE MILLS LTD. Versus COLLR. OF CUS. (PREV.), CALCUTTA</h3> AGARPARA JUTE MILLS LTD. Versus COLLR. OF CUS. (PREV.), CALCUTTA - 2000 (124) E.L.T. 520 (Tribunal) The Appellate Tribunal CEGAT, Calcutta ruled on a case involving imported goods misdeclared as consumer goods. The goods were held to be polyester-based nylon fabric, not velvet as claimed. The goods were confiscated and a penalty of Rs. 10 lakhs imposed. The Tribunal accepted the stay petition, waived the penalty, and allowed the appeal hearing, considering the goods as security due to their high value.
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