TMI Blog2012 (12) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants were not justified - C/554 and 566/2011 - C/A/87-88/2012-Cus.(PB) - Dated:- 16-3-2012 - Ms. Archana Wadhwa, Shri Mathew John, JJ. REPRESENTED BY : Shri Piyush Kumar, Advocate, for the Appellant. Shri R.K. Gupta, DR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. Both the appeals are being disposed of by a common order as they arise out of the same impugned order passed by the authorities below vide which the Chinese velvet bedsheets totally valued Rs. 41,32,500/- stands absolutely confiscated and penalty of Rs. 10,000/- stands imposed on Shri Arun Kumar Chirania and Rs. 8,000/- on Shri Rajiv Kumar Singhal. 2. As per the facts on record, the godowns premises of M/s. Shyam Traders, Proprietor S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. Inquiries were got conducted and it was found that the bill of entry submitted by the appellants cleared 332 bundles of polyester knitted printed bedsheets. However, on testing of the seized goods, the same were found to be velvet and as such Revenue entertained a view that the consignment imported under the cover of bill of entry was not the fabrics seized from the Gorakhpur godown. 6. After further investigation recording of the statements, Revenue issued a show cause notice (SCN) proposing confiscation of the goods as also imposition of penalty. The said SCN culminated into an order passed by the Joint Commissioner and subsequently confirmed by Commissioner (Appeals). Hence, the present appeal. 7. On going through the order of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e same were smuggled. Reference in this regard can be made to Tribunal s decision in the case of Lajwanti D. Datwani reported in 2002 (150) E.L.T. 156 (Tri.-Mum.), in the case of Surya Traders reported in 2009 (245) E.L.T. 368 (Tri.-Del.), in the case of Rang Birangi Sarees (P) Ltd. reported in 2007 (219) E.L.T. 574 (Tri.-Kol.), in the case of Gul Tara Chand Kripalani reported in 2002 (150) E.L.T. 1021 (Tri.-Kol.) and in the case of Anand Agarwala reported in 2002 (143) E.L.T. 75 (Tri.-Kol.). 10. Inasmuch as the Revenue has not produced any evidence on record to show that the velvet in question was illegally imported from China, before it became a part of the stock of identical goods in India, the confiscation of the same and imposition o ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
