2000 (8) TMI 422

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....espondent. [Order]. - The appeal is against the order of the Additional Collector holding liable to confiscation of the consignments of fabrics imported by the appellant, for fixing a fine of Rs. 10 lakhs for redemption and imposing a penalty of Rs. 5 lakhs on the importer. The Additional Commissioner dealt with 11 consignments imported by the appellant. 2. Clearances of the goods wa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....al. The decision of the Tribunal in East Punjab Traders and Others v. CCE, 1988 (34) E.L.T. 98 was cited. 4. The Tribunal in this decision held by a majority of two to one that it had not been proved before it that the goods imported by M/s. East Punjab Traders comprising of 100% polyester could not be considered not to be lining material. It noted that the technical literature showed lini....