1991 (2) TMI 341

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....he Appellant. Shri L.C. Chakraborty, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - This is an application arising from the order of the Collector of Customs, Bombay confiscating 69 bales (36 bales of synthetic acrylic waste and 33 bales of wool waste) with an option to redeem the same on payment of a fine, levying duty under Heading 5505.10 of the Customs Tariff....

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....tative samples were drawn and on analysis, it was found that the goods contained in 36 bales are composed of 63 per cent to 73.96 per cent polyacrilonitrile and balance wool 30 bales contained scoured wool waste. with small portion of woollen yarn and polyacrilionitrile. On the basis of the test report, it was considered that 36 bales containing synthetic soft waste assessable under Heading 5505.1....

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....ynthetic acrylic waste only and levied duty on these bales taking the price of wool waste i.e. US $ 2.5 per kg. He confiscated the entire consignment on the ground of mis-declaration with an option to pay a fine of Rs. 1 lakh in lieu of confiscation and also imposed a penalty. It is this order that is now in challenge before us. 3. We have heard Shri A.G. Jawaharni, Consultant with Shri Ra....