2015 (10) TMI 28

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....ls of Entry for clearance of the goods described as PVC coated fabric. Samples were taken from the consignments and the same were sent to Textile Committee for re-testing. As per the report of Textile Committee the samples were neither coated, nor laminated nor impregnated but having finish on one side. During investigation it was also found that the goods were misdeclared in respect of quantity also. During investigation it was also found that previously appellant got cleared 8 Bills of Entry and the goods in respect of earlier imports were found in the godown. The goods were seized and a Show Cause Notice was issued for demanding of differential duty as well as of confiscation of the goods. The adjudicating authority confirmed the demand ....

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....ly the Bills of Entry were filed. There is no evidence on record to show that there is any additional flow back of money towards any additional consideration of sale other than the transaction value. Hence the demand is not sustainable. 6. Revenue supported the findings of the adjudication order and submitted that as the appellant declared the goods as PVC coated fabrics and as per the report of Textile Committee the goods were neither PVC coated, nor laminated nor impregnated but having finish on one side, hence it is a clear case of mis-declaration. Misdeclaration is also in thickness as well as quantity. Hence the impugned order is rightly passed. 7. In respect of the appeal filed by the Revenue relied upon the decision of the Hon ....