2024 (7) TMI 1800

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.... Consultant For the Respondent : Shri S. Debnath, Authorized Representative ORDER [PER SHRI ASHOK JINDAL] The appellant is in appeal against the impugned order. 2. The facts of the case are that the appellant importer imported a consignment declared as "Polyester Quilt Cover Size 230 x 235 cm" consisting of 19200 pieces and filed an EDI B/E No. 6477459 dated 19.08.2014 through their....

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....nder Section 28(4) of the Act, along with applicable interest; the goods were also confiscated under Section 111(m) of the Customs Act, 1962, along with imposition of redemption fine and penalty. The Ld. Commissioner (Appeals) vide the impugned order has upheld the order passed by the lower authority. 4. Aggrieved from the said order, the appellant is before us. 5. The Ld. Consultant appeari....

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....ue held that these are double bed sheets once the stitches are removed. Accordingly, value was enhanced and fine and penalty was imposed by different orders of Additional Commissioner of Customs. Separate appeals were preferred against these orders before the Ld. Commissioner (Appeals), Kolkata. Ld. Commissioner (Appeals) in his 3 (three) consolidated orders, upheld the order passed by the lower a....

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....ication under CTH 6304 of the Customs Tariff Act. We observe that the same issue came up before this Tribunal in the case of C.F. Inc., A Unit of Surinder Kumar & Sons (HUF) v. Commissioner of Customs (Port), Kolkata [Final order Nos. 75827-75840 of 2024 dated 30.04.2024 in Customs Appeal Nos. 78658 of 2018 & ors.] wherein this Tribunal has examined the issue and observed as under: - "7. ....