1998 (6) TMI 267

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....in-original as the issue involved in both these cases is the same. 2. Briefly, in both cases used old garments have been imported along with synthetic woollen rags. Used old garments are covered under heading 63090000 of the ITC (HS) and can be imported only against a specific licence. Further, the synthetic rags are covered under Heading 63109009.10 of the ITC (HS). The policy indicated against this heading is verified. However, the goods are permitted for import subject to the condition that the mutilation must conform to the requirements specified by Custom Public Notice or Trade Notice. Chennai Custom has issued a PN 146/88 wherein norms of mutilation have been specified. It is alleged that synthetic rags imported in these cases d....

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....evy redemption fine of 25% and a personal penalty of 10%. Even in the impugned order-in-appeal, the quantum of RF and personal penalty was much more than the normal practice of other Custom Houses. He further submitted that Bill of Entry still continues to be live one and cited the OIA passed by Commissioner of Customs bearing No. 35/97/CAC/CC-I, dated 30-4-1997 wherein Redemption Fine of 25% and penalty of 5% had been imposed. He further cited the judgment in the case of M/s. Saravanabava Mills Pvt. Ltd. v. CCE - 1998 (99) E.L.T. 317 (Tribunal) = 1997 (20) RLT 383. He also referred to the decision contained in this Tribunal Final Order No. 818/98 in the case of ANZ Overseas wherein the Single Member Bench had duly considered and followed t....