2000 (1) TMI 256

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dvocates, for the Appellant.  Shri B.K. Choubey, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The application for waiver of deposit of duty demanded from M/s. Neesha Plast Inds. (Neesha for short) and Ashish & Co. (applicant in application 2652 & 2653/99 respectively) of Rs. 19.85 lakhs penalty and Rs. 5 lakhs on each of these 2 applicants and Rs. 5 lakhs....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t the extended period of limitation contained in proviso to Section 28 will not apply. The goods have been already cleared after they have been described in the bill of entry as synthetic fabric (flock fabric). Financial hardship is pleaded for Neesha and Ashish for each of the importing units. The argument on behalf of the Custom House Agent is that he presented the documents as given to them by ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of the bill of entry indicated the goods to be flock fabrics. It is not unreasonable to conclude that at least one, if not more consignments would have been examined. There was therefore sufficient material produced before the department prima facie to enable it to examine as to whether the goods were lining or not. However each of the consignment has been cleared treating them as lining. Prima fa....