2019 (5) TMI 1586

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....r appellant Shri Bhushan Kamble, Assistant Commissioner (AR) for respondent ORDER Per: C J Mathew These three appeals of M/s Smart Designer pertain to the controversy arising from import of goods declared as 'polyester texturised fabric' which, upon detailed examination, was found to be incompatible with the description in the heading no. 5407 6190 of the First Schedule to the Customs ....

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....tion to the decision of the Tribunal in Commissioner of Customs, Mumbai v. Atlas Mercantile Pvt Ltd [2018 (4) TMI 490 - CESTAT MUMBAI] and Shri Lakshmi Cotsyn Ltd v. Commissioner of Customs & Central Excise, Kanpur [2011 (263) ELT 299 (Tri.-Del.)] to contend that the second test conducted with the Deputy Chief Chemist should not be accepted being contrary to the directions of Central Board of Exci....

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.... the submission as it would have been impossible to issue a show cause notice just a day after the bill of entry was filed; it would appear that the show cause notice was authored on some other date. 6. Appellant had, as we find, claimed classification as fabric containing 85% or more by weight of textured polyester filaments. It is seen that the Textile Committee did not find any contrary reas....