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2015 (3) TMI 164 - AT - CustomsDenial of benefit of Board's Circular No. 20/2011-Cus. dated 15.11.2011 - Enhancement in declared value - Confiscation of goods - Imposition of redemption fine and penalty - Held that:- On plain reading of the Board’s Circular, it is seen that the cutting waste or fabric trims would continuous length with maximum width restriction upto ten inches. In the present case, there is no dispute that the cutting waste is not in a continuous length. The learned counsel for appellant mainly thrust upon her argument that the width is below 10 inches. She has not made any submission that the goods are in running length. On perusal of the impugned order, we find that the goods do not have any continuous length. It is also seen that the appellant have not declared the width in their invoice or in the Bill of Entry. In the invoice it is only mentioned ‘Fabric Waste (cutting waste)’. The DRI officers upon examination of the goods found that it is a cut and waste to small pieces of cuts and bits. Hence, in our considered view the appellant is not eligible to get the benefit of the Boards Circular dated 15.4.2011. - Decided in favour of assessee.
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