2007 (3) TMI 426

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....s imported Synthetic Waste from Italy against advance licence, claiming the benefit of Notification No. 43/2002-Cus. dated 19-4-2002. The said goods were examined and revenue entertained a view that the same was "Acrylic Tow" and not "Synthetic Waste", as declared by the respondents. Accordingly, samples were drawn and sent for test to Bombay Textile Research Association (BTRA), Mumbai, Textile Committee, Worli and DYCC Lab. The test report confirmed that the goods in question were "Acrylic Tow". The denier was found to be ranging between 1.9 to 2.7 and by adopting the value of "Acrylic Tow" of Denier 3.0, the assessable value of the goods was also enhanced. It was also felt that the goods were liable to anti­dumping duty being "Acrylic....

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....153) E.L.T. 632 (Tri.-Del.), he held that anti-dumping duty cannot be imposed by circulars issued by the ministry inasmuch as the same can be imposed by the Central Government by way of issuance of Notification in the official gazette. However, he took note of the fact that there was some excess weight of the goods and held the same as liable to confiscation. Considering long demurrages for more than two years, he reduce the fine amount to Rs. 50,000/- and penalty to Rs. 25,0000/-. He, however, set aside the penalties on the partners by taking note of the fact that the assessee is in the business of import of "Synthetic Waste" for a number of years and no irregularity has ever been found. The said order of the Commissioner (Appeals) is appe....