2019 (4) TMI 341

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.... Per: C J Mathew The dispute in this appeal of M/s Super Sonic Impex, against order-in-appeal no. 59 (Gr.VII H)/2018 (JNCH)/Appeal-I dated 4th May 2018 of Commissioner of Customs (Appeals-I), Jawaharlal Nehru Custom House, Nhava Sheva, pertains to the import of 'needles' which was held to be liable to anti-dumping duty imposed by notification no. 31/2017 (ADD) dated 22nd June 2017. 2. Learned ....

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....s Act, 1962 but allowed to be redeemed on payment of fine only for re-export. Penalty under section 112(a) of Customs Act, 1962 was also imposed on them. He further points out that 'embroidery needles' are distinct from 'sewing needles' as the latter finds coverage under heading no. 8452 3090 of First Schedule to Customs Tariff Act, 1975 corresponding to the description 'sewing needles' whereas 'e....

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....l contends that it is the normal practice for customs to return the samples, drawn for satisfaction of the assessing officer, to the importer. 4. Learned Authorised Representative contends that the impugned order, as well as the order of the original authority, have gone into details of the report of examination before revising the classification and that the direction to re-export which was at t....