2013 (11) TMI 598

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.... imported certain types of fabrics and declared it as "Interlining Fabric (Flock)" in Bill of entry dated 31-10-2011 filed at Tuticorin. The price of goods was declared as Rs.9.03 per mtr. Accompanying documents showed the description of goods as "Interlining fabrics" which is a cheaper variety of fabrics. This gave rise to suspicion that this was a case of misdeclaration of value goods. On examin....

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....peals). Commissioner (Appeals) was of the view that the order of the adjudicating authority was not maintainable mainly on the following grounds:-    (i) Copy of the bill of entry of the goods filed at Nava Sheva, Mumbai has not been given to the respondent;    (ii) It was not established that the goods imported at Mumbai were similar or identical to the impugned goods; ....

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....ice due to variation in the quantity and he did not justify setting aside the adjudication order as done by the Commissioner (Appeal). He submits that goods imported at Mumbai were similar to the impugned goods. 4. The Counsel for the Respondent submits repeated the arguments given by Commissioner (Appeal). He emphasise that the appellant has imported 124800 Mtrs. of the fabric and such quantit....