2000 (11) TMI 367

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....he case in this matter are as follows : Under cover of an advance licence, the appellants imported goods described as synthetic waste weighing 18.217 MTs. On weighment the goods were found to be 20.213 MTs. The sample of the goods drawn was sent to the SASMIRA who opined as under : "The sample sent was tested and our findings are as follows : (1) The sample sent was found to be short length of to....

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....e said order, the importers filed an appeal. The Collector(Appeals) upheld the orders of confiscation as also the imposition of penalty. He, however, expressed doubt on the language of the certificate. In fact, he described it as "misleading". He interpreted it to mean as covering goods not suitable for use by the manufacturers of staple yarn. He directed mutilation of the imported goods, reduced ....