1995 (2) TMI 184

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.... Shri Sanjeev Sachdeva, SDR, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. -  Both the appeals involve common issues and hence these are being heard together and disposed of by this common order. Facts in C/Appeal No. 2979/86-NRB The appellants imported 23 bales containing 10,243 kgs of Wool waste from M/s. Mainz & Co. Ltd., Bradford and filed Bill of entry ....

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....e of wool waste with intention to evade duty and accordingly confiscated the goods with option to redeem the same on payment of a fine of Rs. 60,000/- and also imposed a penalty of Rs. 50,000/-. 2. Facts in C/Appeal No. 2980/86-NRB The appellants imported 23 bales of Wool waste containing 10,499 kgs from M/s. Mainz & Co. Ltd. and filed Bill of entry on 9-9-1985. The Certificate of Wool Testi....

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....nts declared the goods as Wool waste on the basis of supplier's invoice. In the case of C/Appeal No. 2979/86, the invoice dated 18th June, 1985 of M/s. Mainz & Co. Ltd. describes the goods as "23 bales Wool waste - White and coloured Wool soft waste wool content about 70%." The Certificate dated 20th June 1985 issued by the Wool Testing Services International Ltd. certificates that the wool conten....

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....aste, synthetic waste etc. has not been indicated; (ii)Particulars of deniers have also not been brought out in the Test report; (iii)Whether the wool waste is of virgin origin or only shoddy wool out of wool rags. 4. The appellants request for drawal of fresh samples has been rejected. We are of the view that the interests of justice required that, when the appellants were questioni....