2005 (10) TMI 368

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....pted from payment of custom duty if it is imported through Land Custom Station Gunji and only anti dumping duty is leviable on raw silk, The appellant filed Bill of Entry declaring as raw silk and claimed the benefit of Notification No. 38/96, dated 27-7-96 by claiming that the raw silk is of Grade 3A and above. The goods were provisionally released after taking samples and furnishing the bank guarantee and execution of bond. 2. On receipt of result of the samples it was found that out of the total quantity of 628 Kgs. and 611 Kgs. in the case of Bansi Lal Leisure Parks Pvt. Ltd. and 1225.70 Kgs. in the case of M/s Toran Vyapar Pvt. Ltd. of raw silk is of Grade 2A and below which is liable for anti-dumping duty. The adjudicating aut....

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....7 Kgs. of raw silk in the case of M/s Bansilal Leisure Parks Pvt. Ltd. only quantity of 1239 Kgs. were to be found of Grade 2A and below which is liable for anti dumpting duty. Similarly in the other appellant i.e. Toran Vyapar Pvt. Ltd. out of the total quantity of 10824 only 12257 Kgs, of raw silk was Grade 2A and below which is liable for anti-dumping duty. The contention is that this quantity is almost less than 10% of the total import. In these circumstances, the contention is that the impugned order confiscating the goods and imposition of penalty is not sustainable. 4. The contention of the Revenue is that the importer is duty bound to declare the grade of the raw silk imported from China particularly when anti-dumping duty i....