2009 (6) TMI 762

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.... Shri J.A. Khan, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. -  The applicant also filed application for waiver of duty of Rs. 25,68,818/- (Rupees Twenty Five Lakhs Sixty Eight Thousand Eight Hundred and Eighteen only) and penalty of the equal amount. The contention of applicant is that the imports of readymade garments were made during the period 30-8-2004 to 4-....

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....n is that as the full description of the goods by claiming an appropriate heading were given in the bill of entry, therefore no suppression can be alleged against the applicant. 3. The contention of Revenue is that as per the Chapter Note 8 of the Chapter 62 of the Tariff where the garments could not be identified as the mens or womens are to be classified under the heading covering womens....