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TaxTMI AI Drafter workflow from input facts to final legal draft Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

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2015 (12) TMI 1483

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.... : Appeal has been filed against Order-in-Appeal dated 26.02.2010 which upheld the Order-in-Original dated 05.02.2009. The facts of the case briefly stated are as under:- The appellant imported consignment of worn clothing (weighing 23,000 kgs.) classified under Customs Tariff Heading No.63 09 vide Bill of Entry No.114169, dated 06.01.2009. The primary adjudicating authority found that....

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.... clothing cannot be treated to be restricted. 3. The ld. Departmental Representative supported the impugned order stating that appellant was well aware that the goods were restricted and therefore the redemption fine and penalty are in order. 4. We have considered the contentions of both sides. We find that in this case appellant had voluntarily foregone the requirement of a Show Cause Notic....