1995 (9) TMI 133

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..... [Order]. - This is an appeal against the order of the Additional Collector of Customs, Bombay. In his order, the Additional Collector has ordered confiscation of a consignment which on examination was found to consist of ten bales of wool waste and 38 of synthetic waste on the ground that the goods were declared as wool waste. 2. Shri H.O. Arora, Advocate for the appellant says tha....

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....ound to be wool. The importer had claimed in the reply to the show cause notice that a particular supplier had supplied them proper goods. The examination report does not show that the wool waste and synthetic waste were mixed up in each bale. Hence the claim in this regard not acceptable. 4. The examination report shows that out of the total 48 bales declared as wool waste, ten bales (serial n....

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.... Again, it is not as if each bale contained some portion wool waste and some of synthetic waste. Wool waste (and only that ) was only found in ten bales, the remaining containing synthetic waste. I however agree that the appellant has a point when it says that it made the declaration in good faith, and therefore penalty should not be imposed. I am also not able to accept that ten bales could used ....