2001 (3) TMI 632

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....r : Jyoti Balasundaram, Member (J)]. - The adjudicating authority has confiscated goods covered by 4 Bills of Entry under Sections 111(d) and (m) of the Customs Act, 1962 declared to be "polyester warp knit fabrics" imported by the appellant herein through M/s. Hind Overseas, Rajouri Garden, New Delhi, on the ground that the goods were not as described but were "polyester knit pile fabrics" and ....

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....antity purchased by him and the rate was settled at US $ 1.80 per Kg. he accepted the enhancement in value of the goods. Therefore, the only plea to be considered by us is that of the quantum of fine and penalty. The total value of the goods covered by the 4 Bills of Entry was declared to be Rs. 51,65,223/- while the value assessed was Rs. 64,43,655/-, and the duty assessed was Rs. 31,68,486/-, bu....