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2014 (1) TMI 119 - CGOVT - CustomsDuty demand - Confiscation of goods - Duty drawback - Imposition of redemption fine - Mis declaration of goods - Held that:- impugned goods were having elastic tightening at the bottom. It has been observed by the original authority that as per the explanatory notes envisaged in the Classification Guidelines for knitted and woven garments issued by Textiles Committee, Ministry of Textiles, G.O.I., the blouse does not include garments with pockets below the waist or with ribbed waistbank or other means of tightening at the bottom of the garments. From perusal of said explanation, it is ample clear that garment having any means of tightening at the bottom does not fall within the meaning of blouse. Hence, the impugned goods cannot be classified as ‘Blouse’ classifiable under drawback Heading 620603A - goods were mis-classified to avail undue drawback. As such, provisions of Section 113(ii) and Section 114 of the Customs Act, 1962 are attracted and penalty and redemption fine were rightly imposed. Commissioner (Appeals) has already substantially reduced quantum of fine and penalty in this case - Appeal dismissed.
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