TaxTMI 
TaxTMI 
2026 (7) TMI 1792
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....ted 27th October 2017. 2. The facts of the case are that the appellant filed six bills of entry for home consumption for clearance of goods declared as "Chinlon Knitted Bonded Fabrics" and "Bonded Fabrics in bracket (Eva Lycra)" originating from China, classifying under CTH 60069000 of the Custom Tariff Act, 1975 claiming the benefit of concessional rate of duty in terms of Notification No. 82/2017-Customs dated 27th October 2017 [Serial Number 169]. The goods were cleared on payment of duty. 3. Later on, it came to the notice of the Revenue that the classification claimed by the appellant for the impugned goods did not appear to be proper and therefore, the concessional rate of duty availed by the appellant for the impugned goods in ....
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....e appellant has claimed classification under CTH 60069000, which falls under four digit heading viz. 6006. The said four digit heading as in the HSN is reproduced hereunder: - 5. The HSN code under four digit Chapter Heading 6006 contains single dash (-) and double dash (--). A single dash (-) at the beginning of a description denotes an article that belongs to a group covered under a heading. A double dash (--) indicates that the article is a sub-classification of the preceding article that has a single dash (-). Accordingly, the said 4-digit heading 6006contains the following five (5) groups of articles that are denoted by a single dash (-) 6. Therefore, all kinds of knitted or crocheted fabrics are classified under four dashed digi....
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....tant case, the impugned item is polyester knitted fabric, which is made up of polyester material; as per Chapter Note 1 to Chapter 54 of the Custom Tariff Act, 1975, polyester is a 'synthetic fibre'; The terms 'synthetic' and 'artificial' used in relation to fibres means 'synthetic fibre' as defined at (b). 7.1. The importer was summoned under section 108 of the Customs Act, 1962 to ascertain the constituent material of the impugned gods and thereby determine the appropriate classification. The importer gave voluntary statement and stated that the impugned goods are different types and has different uses and these fabrics are synthetic in nature. 8. In view of this, it appeared to the Revenue that the impugned goods, imported by the a....
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....nst the appellant; penalty was also imposed under Section 114A of the Customs Act, 1962. 11. On appeal, the Ld. Commissioner (Appeals), by way of the impugned order, has upheld the order passed by the ld. adjudicating authority. 12. Against the said order, the appellant is before us. 13. The Ld. Counsel appearing on behalf of the appellant submits that in this case, goods were imported by the appellant by filing of the Bills of Entry during the period from 22.11.2017 to 24.12.2018; that the goods were allowed to be cleared and out-of-charge was given to the appellant. It is his submission that thereafter, the Show Cause Notice came to be issued, on 18.09.2020, which is therefore barred by limitation. 14. It is further submitted ....
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....hority in the impugned order. 19. For better appreciation of the facts, the extract of the statement of the appellant recorded during the course of investigation is reproduced hereunder: - 4.2. The importer was summoned under section 108 of the Customs Act, 1962 under CBIC Document Identification Number (DIN) No. 20200376NN00001J2DC5 on 6th March 2020 to accurately ascertain the constituent material of the impugned items and thereby ascertain whether the impugned items are appropriately classified under the claimed CTH or otherwise. Shri Rajendra Jain, Director of M/s. Topsia Estates Pvt. Ltd. appeared before the Appraiser of Customs, SIB, Customs House, Kolkata at the stipulated dated and time. Statements were taken an....