2001 (8) TMI 1152

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....rder per : Jyoti Balasundaram, Member (J)]. - In this case, the adjudicating authority has confiscated a consignment of raw material for Toys, covered by Bill of Entry dated 7-2-2001, on the ground that the importers misdeclared the weight of the consignment, resulting in contravention of the provisions of Section 111(m) of the Customs Act and that, since the declaration filed in terms of Sectio....

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....a) Red Fancy Velour in 339 rolls 6849 Kgs. 6493 Kgs. +854 Kgs.   (b) Velboa Beige Colour in 19 rolls 498 Kgs.     2. Toy Tricot with Rubber Dots in 10 Rolls 256 Kgs. 184 Kgs. +72 Kgs. 3. Black Felt in 40 Rolls 440 Kgs. 102 Kgs. +338 Kgs. Duty on the goods at Sl. Nos. 1 and 2 above is chargeable on weight basis. From the above it is clear that the charge of mis....