2016 (12) TMI 1651

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....all, AC (AR), for the Respondent. ORDER A case was booked against M/s. Rainbow Silk and its partner Babulal Jain for mis-declaration of its description in their export consignment. The goods, which were seized, were confiscated and redemption fine of Rs. 3 lakhs was imposed in lieu of confiscation and ineligible import duty benefit in the shape of DFRC was denied to the tune of Rs. 10,46,421....

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.... the export consignment which contained embroidery. On testing the consignment was consisted 9.4% of Natural Silk and balance viscose yarn, as against the declaration of approx. 90% silk. It has been argued that these goods have been purchased from remote place, who did not have the equipment to exactly measure the fiber contents. It is difficult to believe that the difference in the stated descri....