TMI Blog1987 (6) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... e petition is allowed. C/Stay/316/87 2. This is an application for waiver of prior deposit of penalty of Rs. 10,000/- imposed on Shri N. Krishnamoorthy, Managing Partner of M/s. Deccan Enterprises, the petitioner herein. Since we propose to dispose of the appeal itself on a question of law with the consent of the parties, prior deposit of penalty is dispensed with pending disposal of the appeal today. C/261/87 A. No. C/262/87 3. Since both the appeals arise out of a common impugned order and are inter-connected, they are taken up together and disposed of by a single order. The appeals are directed against the Order of Collector of Customs (Preventive), Calcutta, dated 24-9-1986, confiscating 148 bales of cotton powerloom fabrics ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... second set of samples as required by the Textile Committee and after a detailed sample analysis, the Textile Committee gave the results of the analysis and observed that the goods were Seconds . However, as the appellant had not marked the goods as Seconds in terms of Millmade Cotton Cloth Inspection Regulation, 1966, proceedings were instituted against the appellant which ultimately culminated in the present impugned order now appealed against. 5. Shri Vasudevan, the learned Consultant, submitted that the gravamen of the charge against the appellant is one of misdeclaration and under valuation and under the impugned order, the appellants have been exonerated of the same in clear and categorical terms. Nevertheless, the adjudicating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refully considered the submissions made before us. It is not disputed that 100% Cotton Powerloom Fabrics Seconds are permissible for Export under OGL 3 under the relevant Import-Export (Control) Act, 1947 and under the relevant Export Policy for the year in question. We find that except for not stamping the goods as Seconds , the appellant had fulfilled all other formalities enjoined on them by law. We further find that the samples of the goods were analysed by the Expert Body, namely, the Textile Committee, at the instance of the Customs authorities and the goods were found to be Seconds permissible for export as per law. We also find from the records that the appellants had declared the goods as 100% Cotton Powerloom Fabrics Seconds ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no material or factual basis. The charge of the Department that there was attempt at under-valuation also ipso-facto fails. 8. In the light of the above categorical finding by the adjudicating authority in the impugned order, in our opinion further proceedings against the appellant should have been dropped and goods should have been permitted for export. The authorities could have also directed the appellant to impress the goods with the stamp Seconds in terms of the Regulation under the Textiles Act referred to above, since the export of goods earns valuable foreign exchange to the country. Be that as it may any contravention under the provisions of the Textile Committee Act, 1963 or the regulations made thereunder would not invest t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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