2000 (10) TMI 761

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....ted goods and declared in the Bill of Entry as "Polyester Warp Knit Fabrics" (Assorted Stock of color) and sought for classification under Chapter Heading 6002.43, which has not been accepted and reclassified and as a result the rate of duty has increased. There is an allegation of misdeclaration in the matter and therefore, the Commissioner has ordered for confiscation of the goods, however granting redemption on the same on payment of fine of Rs. 2,00,000/- and a personal penalty of Rs. 1,60,000/- imposed under Section 112(a) of the Customs Act, 1962. 2. Learned Senior Advocate points out that there are several lacuna in the order impugned and the order is not a correct and speaking order. He further points out that re-classificat....

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....egular importer, therefore, the appeal itself is required to be taken up for hearing today itself, in terms of law. 3. Learned DR opposes the prayer and at the outset points out that excess duty required to be deposited is only, Rs. 8,00,000/- and it does not satisfy the norms for grant of early hearing. The Bench has already given early hearing in large number of appeals which involved high revenue which is precedent for disposal than the present appeal. He further points out that the appellants have not pleaded any financial hardships so as to grant expeditious hearing in the matter. He also points out that the Commissioner has taken all the aspects of the matter including interpretative rules for the purpose of classification of ....

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.... the product impugned is required to be technically construed. There is no reference to HSN and its understanding thereunder. The Commissioner by the impugned order has only rejected the plea for applying the interpretative Rule 3(c) and has proceeded to classify the goods under Rule 3(a), besides referring to Note to Chapter 60 at Sl. No. 1(c) which refers to classification of knitted or crocheted pile fabrics, impregnated, coated, covered or laminated. The first and foremost aspect in classification is to arrive at a conclusion with regard to nature of goods itself and thereafter the aspect pertaining to application of Section Note, Chapter Note and Rules of Interpretation is required to be applied. In the present case, the appellants hav....