2006 (7) TMI 552

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....: 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 on imports of different types of fabrics by ....

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....olyester 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 Consequent duty demands, confiscation liability ....

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.... 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 being worked out by DRI & under value declared is not all....