TaxTMI 
TaxTMI 
2001 (8) TMI 1324
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....cs 58" width under Customs Tariff Heading No. 6002 43:01 attracting rate of Customs duty (a) 30% + CVD 16% + SAD 4% + CESS 0.05%, and declared the assessable value of Rs. 1,95,638/- i.e. the applicant had declared the value of 0.40 US$ per mt. 3. The consignment was imported from M/s. ACE Trading (L.L.C.) P.O. Box No. 33625, Dubai and was covered by Invoice No. 162 dated 14-9-2000. 4. The goods were subjected to first check examination. On first check examination it was revealed that the importer had misdeclared the description of goods as Synthetic Fabrics under CTH 6002:43 and goods were found to be four way spandex velvet fabrics classifiable under Customs Tariff heading 6001:92. The total quantity actually found was 1770....
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.... of the declared quantity of 10447.75 square meters. The Applicants were issued a Show Cause Notice dated 15-12-2000 and the proceedings were pending before the Commissioner of Customs (Import), Mumbai. The learned Advocate further submitted that they were admitting the entire duty liability of Rs. 10,05,654/-. The Advocate prayed that the goods may be provisionally released. 9. The Commissioner of Customs (Import), Mumbai was represented by Shri Milton Fernando, Appraising Officer. 10. The Revenue submitted that the Applicant vide their letter dated 22-12-2000 have submitted their reply to the Show Cause Notice and prayed for personal hearing, which was granted. The case was heard on 22-12-2000 and was adjudicated by the Co....
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..... The Revenue vide their letter dt. S/10-2/01 Gr.III/s/26-232/00 Gr.III, dated 9th Feb., 2001 has submitted as below : "As directed by the Hon'ble Bench of the Settlement Commission, during the hearing held in the aforesaid subject matter, on 6-2-2001, the details pertaining to issuance/despatch of order-in-original No. S/l0-2/2001 III/S/26-232/2000 111, dated 29-12-2000 passed by the undersigned are furnished as under : - 1. Date of passing the order : - 29-12-2000. 2. Date of signing typed fair copy of the order : 6-1-2001. 3. After signing the fair copy, order-in-original along with file was sent back to the concerned Appraising Group - ID vide outward diary No.....
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....spective sections, with due acknowledgement on the office copy of the order-in-original, by the Group - III Sepoy as per practice prevailing in the section. 19. As regards the copies of order-in-original issued to persons/authority at serial no. i to iv, they were sent through post by registered AD. Since the Appraising Group - III does not have a separate postal franking (stamping) machine, the envelopes containing the order-in-original (as per regular practice) were forwarded to correspondence section on 10-1-2001 for franking. After franking, the envelopes along with the postal despatch register (Annexure - II) were taken by the Sepoy to the general post office for despatch and postal counter foil received on the same day i.e. 10....
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....id decision of the Hon'ble High Court and the submission made by the Revenue it was apparent that on the date of filing the Application the order had not been communicated to the Applicant. 23. The application was allowed to be proceeded with under Section 127C(1) of the Customs Act, 1962. The applicant was asked to pay the admitted duty liability of Rs. 10,05,654/- within 30 days of the receipt of the order. The applicant was also ordered to execute a bond equal to the value of Rs. 18 lakhs before the Custom officer. The applicant paid the admitted duty liability on 15-3-2001 and executed the bond before the custom officer i.e. within the stipulated time period 30 days and submitted the proof of same to the Settlement Commission. ....
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....s against declared net weight of 4,200 kgs. The value of four way Synthetics Fabrics above 225 gsm. was considered to be US $ 2.4 p/mtr. based on contemporaneous value of imports. Accordingly, the total assessable value worked out to Rs. 18,00,975/- as against declared CIF value of Rs. 1,93,701/- and consequently the total duty worked out to Rs. 10,05,654/- as against Rs. 1,11,318/-. 27. The Applicant has already admitted the entire duty liability of Rs. 10,05,654/- as demanded in the Show Cause Notice and the same has been paid, and the Applicant had executed a bond equal to the value of Rs. 18 lakh before the Customs Officer, as directed by the Hon. Commission vide its Interim Order dated 16-2-2001. 28. Further, the ld. Ad....