1999 (4) TMI 387

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.... the Respondent. [Order per : Gowri Shankar, Member (T)]. -  Officers of the Customs Preventive Collectorate seized 475 Cartons of Polyester filament yarn form a warehousing at Bhiwandi. The goods were stored in the warehouse of M/s. M.J. Exports, one of the appellants before us. N.K. Darji, Senior Executive and R. Chakravarty, Director of the compary who were asked to explain the acquisiti....

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....y with the numbers shown either on the invoice and in the packing list, the contention that the part of the imported goods has been sold was not acceptable because the delivery challan showed a brand different from the brand imported. 2. The company disputed these contentions reiterating its earlier stand. The Collector however, did not accept these contentions. He ordered confiscation of th....

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....to 12% increase is possible. The letter has not indicated the basis such as published literature or technical research on the basis of which this has been arrived at. Even accepting the statements in it to the increase in denierage, to be correct. The difference is of the order of 17% considerably more than 50% of the variation suggested in SASMIRA letter. There has been no satisfactory explanatio....

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....ons sold does indicate the yarn to be of the same brand that was imported. This however, does not answer properly the rest of the points and inferred to above and also that the goods on examination were found to be sub-standard yarn whereas what was imported was not sub-standard yarn. The Collector's conclusion that the appellants has not discharged the burden cast upon them in Section 123 of the ....