TaxTMI 
TaxTMI 
2008 (2) TMI 771
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....Mr. K.S. Reddy learned departmental representative. 3. We heard both sides. 4. The appellant is a Company engaged in the business of manufacture of cotton dyed processed fabrics and corduroy material and is registered under the laws of the Republic of China. 5. M/s. Vimlachal Fashions, Bangalore approached the appellant for supply of dyed cotton fabrics. The appellant as per the order of the Company based in Bangalore sent the consignment. However, later when the consignments were received in India, M/s. Vimlachal fashions filed the bill of entry. The duty was also paid. When the consignment was inspected, it was found that the goods were not processed cotton fabrics but they were corduroy. They would not be entitled....
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.... Bangalore - Reg Please refer to fax dated 3-8-07 of M/s. Changzhou Yongfa Corduroy Co. Ltd., China allegedly addressed to you with copy to the undersigned (received by the undersigned on 6-8-07) and your fax dated 6-8-07 addressed to the Chief Commissioner of Customs Bangalore (received on 8-8-07) requesting permission for re-export of cotton corduroy fabrics imported by you vide Bills of Entry No. 151155, 151156. 151157 and 151158 all dated 3-8-07 on the grounds that your supplier has wrongly dispatched cotton corduroy fabric by mistake instead of dispatching dyed processed cotton fabric as declared by you in the said Bills of Entry. It may be noted that this fax is obviously an afterthought as the fact of mis-declaration of s....
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.... stated that the impugned goods imported into India were not banned and import was not contrary to any laws in as much as the import was being made without import license. It was also urged that the respondent had failed to prove that M/s. Vimlachal Fashions hatched a conspiracy or to any fraudulent plan hatched or sought to be implemented. They submitted that M/s. Vimlachal Fashions filed Bill of Entry based on the documents sent by the supplier. They were not aware of the content of the goods till the examination. Therefore M/s. Vimlachal Fashions were a not party to any conspiracy. There is a genuine mistake. Therefore it was submitted that the respondent erred in rejecting the request of the supplier for permission to re-export the good....
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.... duty and expressed his inclination to seek relief from fine and penalty before the Settlement Commission. Again on 28-8-07, he retracted his statement and disowned the fabrics. Afterwards the importer had not appeared before the investigation despite three summons given to him. Investigation further revealed that Shri Popatlal Mohanlal Jain, Proprietor of M/s. Vimlachal Fashions is a resident of Mumbai and having all his business activity at Mumbai, Maharashtra. However he has obtained an Import Export Code, License from DGFT, Bangalore by providing a local address after obtaining a residence at No. 231, Hoody, Mahadevapura, Bangalore on rent. Verification revealed that the premises has no telephonic land line or Fax connection. The owner ....