2025 (12) TMI 1264

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....led Bill of Entry No. 8581773 dated 16.02.2017; on specific intelligence, the Special Intelligence and Investigation Branch (SIIB), Customs, Ludhiana, examined the consignment on 04.03.2017 and 07.03.2017 and it appeared that out of the declared goods, 5896 pieces of 'ponchos' and 1350 pieces of 'capes' were mis-declared as "Women Knitted Scarves, Shawl Assorted"; The Textiles Committee, Ludhiana, on being asked to examine the goods, confirmed, vide report dated 20.03.2017, that the goods were indeed 'ponchos' and 'capes', not shawls or scarves; the goods were seized under Section 110 of the Customs Act, 1962. and a Show Cause Notice (SCN) dated 30.05.2017 was issued proposing to Confiscate goods under Section 111(m); Re-classify the same u....

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....nder the Ministry of Textiles' HSN Explanatory Notes and Customs Tariff explicitly include 'ponchos' under 'capes' in CTH 6102; the Appellant's reliance on trade parlance or marketability is irrelevant when the tariff provides a specific definition. He submits that the submission by the appellants, that Similar goods were cleared at other ports under CTH 6117, is irrelevant as each import is an independent transaction and must be assessed on its own merits; the mere fact that similar goods were cleared elsewhere does not create a legal right or estoppel against the department; moreover, the Appellant has not provided any evidence of such clearances being legally upheld; the appellants' averment that the duty demanded is not feasible as the ....

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....er CTH 61171040. On being asked to examine the goods vide letter dated 20.03.2017, Shri M.S. Kamal, Assistant Director, Textile Committee, Ludhiana visited the import shed, ICD and examined the goods in the presence of independent witnesses and reported that the goods are appropriately classifiable as 'ponchos' and 'Capes'. We find that when the expert has given a report on the impugned goods, the same cannot be brushed aside without any substantial evidence to counter the same. We find that the appellant has not produced any substantiated evidence to consider that the said report of the Textile Committee is incorrect. Moreover, we find that there is nothing on record to indicate whether the appellant has challenged the said report. Under t....

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....lose acetate or alginates. The terms "synthetic" and ;artificial; used in relation to fibres, means: synthetic: fibres as defined at (a); artificial: fibres as defined at (b). 6. We further find that Chapter 6102 covers the impugned goods. We find that the said heading is as follows: "6102 Women's or Girls overcoats, Car-coats, capes, cloaks, Anoraks (Including skijackets), Wind-cheaters, Windjackets and similar articles, knitted or crocheted, other that those of heading 6104." 7. In view of the above, we find that learned Commissioner has correctly arrived at the classification of the impugned goods. We find that there is no reason whatsoever, so as to interfere in the classification decided by the Commissioner. We ....