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2010 (2) TMI 357 - HC - CustomsClassification- The goods were examined on the request made by the Deputy Commissioner of Customs (Docks) on 22-8-2003 by the officers of Customs, in the presence of the officers of DRI and two independent witnesses under the Panchanama. On opening and examination of the container No. TRLU-4961908, it was found that some double sized corrugated cartons were stacked/lying in the bottom of the container and were concealed/surrounded with cartons described as Viscose Rayon Filament Yarn. On opening each of the said cartons, it was found that all of them contained raw silk and the cloth bag contained one paper leaflet inscribed with words “Blossoms (R)- white steam filature-China National Silk Import & Export Corp.-Made in China. The total quantity of the aforesaid raw silk, concealed in 50 cartons, on weighing, found to be 2910 kilograms whereas the total quantity of viscose rayon filament yarn was found to be 16881.40 kilograms packed in 551 cartons as against the declared 553 cartons having total weight 16942.60 kilograms. On opening and examination of the other container bearing No. CRXU-2683537, it was found to contain 209 cartons of viscose rayon filament yarn having total weight 6289.80 kilograms as against declared 207 cartons. Tribunal partly allowed the appeal. Held that- the Appellate Tribunal was not right in finding fault with the Adjudicating Authority for not granting discretionary relief to the Respondent No. 1, who had not established their ownership to the smuggled goods and who had also shared common intention to smuggle goods in India by deceitful means. The Adjudicating Authority, having found parties guilty of smuggling the goods by deceitful means, rightly imposed various fines.
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