2004 (3) TMI 729

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....The case as made out in this regard is that the goods under seizure is textile fabrics specified in the Schedule I to the Act, 1994. Such goods in the column (2) of the Schedule are the textile fabrics of all varieties made fully or partly of cotton, rayon, artificial silk or wool including handkerchiefs, towels, bed sheets, bed spreads, table cloth, napkins, dusters, cotton velvets, velveteen tapes, niwars and laces whether embroidered or not but excluding pure silk cloth, rubberised cloth, belting, pipes (including hose pipes), staranchi, carpets and druggets when such textile fabrics are manufactured or made in India. With effect from May 1, 1995, the expression "carpets and druggets when such textile fabrics are manufactured or made in ....

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....ding the Chairman, (2) if the petitioner has exhausted all the forums before coming to this Tribunal on the issue of penalty and (3) if the application is barred by limitation so far the seizure of the goods is concerned. 7.. It is a fact that the petitioner has failed to make out any case that the amended Schedule is violative of the principles of natural justice and rights given under the articles of the Constitution of India. It is the only case of the petitioner that the expression "when such textile fabrics are manufactured or made in India" noted in the column (2) should have been inserted in column (3) in view of the existing provision of section 24 of the Act, 1994. It is the settled principles of law that imposition of or exemptio....