2009 (8) TMI 928

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....C licence, were found to be "61 inch wide Corduroy fabrics" in four varieties. The materials allowed to be imported under the DFRC licence were Grey Cotton Fabrics falling under ITHS 5208 11 90; based on a letter dated 16-10-2006 of M/s. Sri Krishna Spinning & Weaving Mills (P) Ltd. Bangalore (hereinafter referred to as M/s. Sri Krishna) to whom the licence was granted, the item code of the licence was amended as 5801 22 10 but the description of the input i.e., Grey Cotton Fabrics, allowed to be imported, was not amended. Since the imported goods were covered under sensitive list of Para 4.31 of the EXIM Policy 2004-09 read with notification above mentioned, quality, technical characteristics and specifications of the imported goods were r....

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....onfiscated the entire quantity of imported corduroy fabrics with an option to redeem the same on payment of a fine of Rs. 4 lakhs together with a payment of appropriate duty, and imposed penalties of Rs. 47,77,520/- on the importers, Rs. 2 lakhs on M/s. Sri Krishna, Rs. 4 lakhs on Shri Shivshankar and Rs. 5 lakhs on Shri Y.M. Vinay. Hence these appeals. 3. We have heard both sides. Misdeclaration of the description of the goods is clearly established as the goods were found to be corduroy fabrics instead of cotton grey fabrics as declared. The contention of the importers that the broad description of cotton grey fabrics covers cotton corduroy fabrics also cannot be accepted as cotton grey fabrics are different from cotton corduroy fabrics ....