2018 (11) TMI 1532

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....Advocate) For Respondent: Shri Sameer Chitkara (A.R.) ORDER Per: Ramesh Nair The brief facts of the case are that the appellant are engaged in manufacture, interalia of Detergent, Soaps and Surfactants. The other appellants are Sh. Paresh D. Patel, Director of appellant company and Sh. Shashikant Pandey, Vice President of the appellant company. In Nov 2014, the appellant filed 4 shipping b....

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....ried from 0.13% to 1.08% by weight. The content of Sodium Chloride varied from 89% to 95% by weight. The DRI contended that since the major constituent in the goods was Sodium Chloride and since the active matter "LABSA" was only in the range of 0.13% to 1.08%, the goods cannot be considered as "Linear Alkyl Benzene Sulphonic Acid Sodium Salt (Industrial Surfactant)" and that accordingly, the desc....

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....um chloride or common salt and accordingly, the notice sought to adopt the value of contemporary exports of salt. It was further contended in the SCN that the appellant had filed shipping bills in respect of Advance Authorization and as per the Standard Input-Output Norms; the export goods should contain 72% of active matter. The SCN, however, did not dispute the classification of the goods under ....

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....ing authority also imposed the penalties under Section 114 (iii) of the Customs Act, 1962. He has imposed a further penalty of Rs. 5 Lacs on Paresh D. Patel, Director under Section 114AA of the Customs Act, 1962. 2. We have heard both the sides and considered the submissions made by both the sides. Before going into the overall merit of the case, we observed that the adjudicating authority has de....