2013 (5) TMI 602

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mpugned order for imposing penalties on M/s. Warren Trading Pvt.Ltd and Shri Harish C.Bulchandani under Sec.114A 3. The brief facts of the case are that M/s. Warren Trading Pvt.Ltd. imported a consignment of synthetic polyester fabrics and filed Bill of Entry as per the description shown in the invoice. The goods were examined on first check, sample was drawn which was sent to the Textile Committee Laboratory and as per the report of the Textile Committee, it was found that the goods are 100% non-texturised. On the basis of the test report, the goods were assessed on 13.2.2003 and duty was paid accordingly. There was some investigation against one M/s. Mayur Impex as 14 consignments imported by M/s. Warren Trading Pvt.Ltd. were part of the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n his findings on merits of the case. He mainly stressed that the show cause notice issued is beyond the normal period of limitation. Therefore, the impugned proceedings initiated against the assesses are not warranted as there is no allegation of fraud, collusion, mis-representation or suppression of facts against M/s. Warren Trading Pvt.Ltd. As the goods were examined on first check basis, thereafter sample was drawn and sent to the Textile Committee approved by the Government of India, Ministry of Textile and on the basis of report of the Textile Committee, goods were assessed on 13.2.2013 as per the Boards Circular No. 23/2004-Cus dated 15.3.2004. Therefore, the allegation of mis-declaration or suppression of facts is not sustainable a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Notification No.29/(RE-2004)/2002-2007, dated 28.1.2004 issued by DGFT, Ministry of Commerce and Industry. As per para 2 of the said notification, the import consignment of textile/textile articles not accompanied with the pre-shipment certificate from notified agencies will be cleared after testing of the same from the notified agencies based on the following:- (a) At least 25% of sample are drawn for testing instead of 100%. (b) While drawing the sample, it will be ensured by Customs that majority sample are drawn from consignments originating from countries where there is no legal prohinition on the use of harmful hazardous Dyes. (c) The test report will be valid for a period of six months in cases where the textile/textile articles o....