2019 (12) TMI 1347

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....bed as Cotton/Polyester Woven Ladies Top/Tunic Top with FOB drawback benefit of Rs. 1,03,865/- under Drawback Code 620638; the Examiner/Operator, Assistant Commissioner, Jt. Commissioner disagreed with the drawback code and classified the goods under the head 6211; adjudged the case as mis-declaration and levied a fine of Rs. 40,000; request of the appellant to draw the sample and send it to Textile Committee or any classification agency for classification was flatly turned down by the Joint Commissioner. the Appellant exported the consignment under protest after payment of the penalty and filed an appeal against the order passed by the Joint Commissioner of Customs (Export) JNCH Nhava Sheva. On an appeal filed, the Commissioner of Customs ....

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....he woven blouse with tightening much above the bottom or around waist level and not at the bottom should be classified under the heading 6206. He submits that the garments exported by the Appellant neither had pockets below the waist nor had any fastening/ rib at bottom; therefore, correctly classified under the code 6206. 2.2. He submitted that the appellant's request, orally and in writing to draw the sample and get it classified through Textile Committee or any other agency, was not considered arbitrarily. The case of Union of India V/S Mustafa & Najibhai Trading Co relied upon by the department was related to import of goods and intention of the importer and hence, not relevant to the present case. Hence, the allegation of misdeclara....