2008 (9) TMI 659

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....s which is reproduced at page 2 [See below]. 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 tex....

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....;  Magus Metals (P) Ltd. v. Commr. of Customs, Hyderabad/Chennai - 2005 (187) E.L.T. 73 (Tri.-Bang.); (ii)    Reliance Cellulose Products Ltd. v. Collector of Central Excise, Hyderabad - 1997 (93) E.L.T. 646 (S.C.); (iii)   Shri Ganesh 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 re....

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....ritative in respect of the textile samples and hence, the adjudicating Commissioner has accepted the same. He cites the decision of the Hon'ble High Court of Madras in the case of Commr. of Customs (Export), Chennai-I v. Bansal Industries - 2007 (207) E.L.T. 346 (Mad.) in which the Hon'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 mistak....

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....fficial and we came to a finding that the test report given by the CRCL Official was more reliable. We also find in this case that no reasons have been recorded as to why the CRCL test reports have been rejected and moreover, the Textiles Committee Officials have not been made available for 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-d....