2017 (10) TMI 411

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lant Shri B. Balamurugan, AC (AR) for the Respondent ORDER The appellants imported consignment of "100% cotton woven fabrics stock lot" from Srilanka vide Invoice dated 16.2.2007 and Bill of Entry dated 14.5.2007. The importer vide letter dated 12.7.2007 had stated that in their previous import, the stock lot contained some other items other than that was declared which resulted in paying....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion and as per the report, the correct classification was arrived at basing upon which the differential duty of Rs. 15,42,842/- was demanded by issuing a show cause notice. The appellant paid the differential duty and took provisional release of the goods. After adjudication, the original authority confirmed the classification raised in the show cause notice as well as the enhancement of value an....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....   The learned AR Shri B. Balamurugan reiterated the findings in the impugned order. Since the goods were mis-declared the confiscation under section 111(m) of the Customs Act and the redemption fine and penalty imposed are legal and proper. 5.   Heard both sides. 6.   The appellant has submitted that it does not wish to contest the confirmation of classificati....