2006 (7) TMI 552

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.... JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  Appellants imported a consignment of non-textured polyester fabrics at Kolkata & filed a BE No. 425, dated 14-12-2000 claiming the assessment under CTH 5407.61 & CETA 5407.22 on basis of the description in the import documents. 1.2 The subject consignment was intercepted by DRI officers, working an intelligence ....

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....e Test Report indicated the fabrics to be 100% polyester with textured filaments polyester Yarn in the Warp & non-textures Polyester filament in Weft. Based on this report a case of misdeclaration of the imported goods was made, by alleging correct classification to be under CTH 5407.69 as against 100% non-Textured polyester fabrics under law 5407.61 declared by the importers on the BE. 1.4&ems....

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.... fact that the uncontroversted report of Customs House Chemist & Other reports to be a variance & the declaration were made a bona fide belief based on the imports documents received from foreign suppliers no penalty & confiscation under Section 111(m) is called for reason as arrived at and held in the case of Shree Ganesh International (supra) especially when intelligence from company imports bei....