2013 (10) TMI 852

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....the Respondent : M S Reddy, Addl. Comm. (AR) PER : P R Chandrasekharan The appeal arises from Order-in-Appeal No. 303/2003-MCH dated 04/08/2003 passed by Commissioner of Customs (Appeals), Mumbai. 2. The appellant, M/s. Patel Wood Syndicate, Thane, imported a consignment of goods declared as "Teak Wood roughly squared" vide Bill of Entry No. 3575 dated 20/07/2000 and sought to classify th....

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.... be classifiable under heading 4407.29". 3. The appellant waived their right to show-cause notice and also personal hearing vide letter dated 16/08/2000 and therefore the case was adjudicated based on the examination report. Accordingly, the adjudicating authority vide order dated 25/08/2000 held that 10% of the total goods are sawn classifiable under sub-heading No.4407.29 and chargeable with ....

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.... there is no evidence to show that the consignment consisted of sawn woods and therefore, the confirmation of duty demand and imposition of fine and penalty is not sustainable in law and accordingly he pleads for allowing the appeal. 5. The Ld. Deputy Commissioner (AR) appearing for the Revenue submits that the examination reports clearly indicated that 10% of the consignment consisted of sawn ....

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....vision of Assistant Commissioner (Docks). If that be so, the appellant cannot at the appellate stage dispute the examination report. Therefore, we do not find any infirmity in the impugned order in confirming the duty demand on 10% of the consignment at the rate applicable to the "sawn woods" by classifying them under CTH 4407.29. 6.2 As regards the question of confiscation and imposition of fi....