1987 (6) TMI 191

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....thin the jurisdiction of Southern Region at Madras. The petition is allowed. C/Stay/316/87 2.  This is an application for waiver of prior deposit of penalty of Rs. 10,000/- imposed on Shri N. Krishnamoorthy, Managing Partner of M/s. Deccan Enterprises, the petitioner herein. Since we propose to dispose of the appeal itself on a question of law with the consent of the parties, prior deposit of penalty is dispensed with pending disposal of the appeal today. C/261/87 & A. No. C/262/87 3.  Since both the appeals arise out of a common impugned order and are inter-connected, they are taken up together and disposed of by a single order. The appeals are directed against the Order of Collector of Customs (Preventive), Calcutta,....

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....s to whether they are "Seconds" or not. The authorities, therefore, sent a second set of samples as required by the Textile Committee and after a detailed sample analysis, the Textile Committee gave the results of the analysis and observed that the goods were "Seconds". However, as the appellant had not marked the goods as "Seconds" in terms of Millmade Cotton Cloth Inspection Regulation, 1966, proceedings were instituted against the appellant which ultimately culminated in the present impugned order now appealed against. 5.  Shri Vasudevan, the learned Consultant, submitted that the gravamen of the charge against the appellant is one of misdeclaration and under valuation and under the impugned order, the appellants have been exoner....

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....der the Textile Committee Act, 1963 who should have initiated action. 7.  We have carefully considered the submissions made before us. It is not disputed that 100% Cotton Powerloom Fabrics "Seconds" are permissible for Export under OGL 3 under the relevant Import-Export (Control) Act, 1947 and under the relevant Export Policy for the year in question. We find that except for not stamping the goods as "Seconds", the appellant had fulfilled all other formalities enjoined on them by law. We further find that the samples of the goods were analysed by the Expert Body, namely, the Textile Committee, at the instance of the Customs authorities and the goods were found to be "Seconds" permissible for export as per law. We also find from the ....