2026 (1) TMI 345

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....appeared for the appellant. When these appeals were listed on March 13, 2025, Shri Shubham Singh, learned counsel sought to withdraw his Vakalatnama. Permission was granted and a notice was directed to be issued to the appellant indicating that the matter would be listed for hearing on June 5, 2025. On June 5, 2025, office submitted a report that the notice sent to the appellant was returned undelivered. Learned authorized representative for the Revenue was requested to take steps to serve the appellant indicating that the matter would be heard on August 7, 2025. On August 7, 2025, learned authorized representative reported that the notice could not be served on the appellant. It was therefore, directed that the matter should be listed on S....

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....t, 1962 [Act] along with interest under section 28 AA of the Act. He confiscated the goods under section 111(l) and (m) of the Act and allowed their redemption on payment of five of Rs. 9,55,092/- under Section 125 of the Act. He also imposed penalty of Rs. 2,72,545/- under section 112(a) and Rs. 38,20,368/- under section 114 AA of the Act. The Commissioner (Appeals) upheld the order of the Additional Commissioner. Submissions on behalf of the appellant 7. In the appeal, the following submissions have been made: (i) The impugned order has been passed violating principles of natural justice and hence it is bad in law; (ii) The Commissioner denied re-testing of the samples; (iii) The goods were not liable to c....

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.... 9. We have considered the submissions in the appeal and submissions advanced by the learned authorized representative and perused the records. 10. The quantity of the goods was mis-declared which was discovered during examination. 11. On testing by the Textile Committee, the correct nature of the fabrics was discovered. The relevant entries in the Customs Tariff are reproduced below: 6001 PILE FABRICS, INCLUDING LONG PILE FABRICS AND TERRY FABRICS, KNITTED OR CROCHETED 6001 10 "Long pile" fabrics: 6001 10 10 Of cotton 6001 10 20 Of man-made fibres 6001 10 90 Of other textile materials   Looped pile fabrics 6001 21 00 Of cotton 6001 22 00 Of man-made fibres 6001 29 00 Of o....