TaxTMI 
TaxTMI 
TaxTMI 
2008 (9) TMI 659
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....ow]. Bandana Overseas v. Commissioner of Customs (Port), Kolkata Appeal No. MA(EH)- 19/08 (Cus No- 235/07) Comparative Chart of Test Reports S. No. Colour of Sample Finding of CRCL, Kolkata Finding of Textile Committee, Mumbai Co-mposition Nature of yarn Remarks Page No. Composition Nature of yarn Remarks Page No. 1. Blue Nylon Non-textured Polyamide (Nylon) Multifilament Yarn Coated with Polyurethane Material. Visible to naked eyes 82 Polyamide Warp-non- Textu-rised weft-texturised Coated with Polyurethane. Visible to naked eyes 80 2. Brown " " " " Polyamide texturised Yarn Coated with Polyurethane. Visible to naked eyes 79 3. White " " " " Polyamide non-texturised Yarn C....
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.... Global v. Commr. of Customs (Port), Kolkata - 2007 (218) E.L.T. 609 (Tri.-Kolkata). 3. He further submits that the appellants are agreeable to go by the test reports given by CRCL, Kolkata and are willing to accept the resultant classification under sub-heading No. 54076190 which would be appropriate on the basis of CRCL report. Moreover, he states that the appellants requested for cross-examination of the Textiles Committee Officials who have given contrary test reports, but since such cross-examination was not allowed, the Textiles Committee reports should not be relied upon. 4. As regards valuation of the impugned goods, Shri Piyush Kumar, ld. Advocate on instruction from the appellants, states that the appellants are willin....
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....n'ble High Court has held that the element of mens rea is not required in imposition of penalty under the Customs Act, 1962 and that Order of the Tribunal which mainly proceeded on footing of intention of assessee to evade duty, is not correct in matter of breach of a civil obligation attracting levy of penalty. Shri Singh states that in the Tribunal's Order which was before the Hon'ble High Court of Madras, the Tribunal had recorded that the supplier by mistake loaded tin sheets which were not ordered by the assessee. He further states that the decision of the Hon'ble High Court of Madras takes precedence over the two decisions of the Tribunal cited by the ld. Advocate in the cases of Shree Ganesh International (cited supra) and M/s. Kirti....
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....or cross-examination by the appellants despite a specific request in this regard. Hence, in our view, the CRCL test reports should form the basis for re-determining the classification of the impugned goods. For this purpose, we set aside the impugned order and remand the matter to the lower authority. 10. As regards the imposition of penalty, since we are remanding the matter for fresh determination in regard to classification, penalty for the mis-declaration of description of the goods and value have to be determined afresh by the lower authority after giving a reasonable opportunity of hearing to the appellants. The lower authority would no doubt take into consideration the various citations made by both sides before us in this rega....