9911796707
TMI Blog2009 (10) TMI 352X X X X Extracts X X X X X X X X Extracts X X X X ..... pping Bill Nos. 1967450, 1967451, 1967452 & 1967453 were intercepted at Chennai CFS on 27-12-04. In respect of Shipping Bill No. 1967452, quilts were found to have stuffed with PU Foam and gauge cloth (Gada) sandwiched by silk on one side and polyester cloth on the other side. The actual gross weight of the quilts was found to be much lesser than the weight declared in the shipping bill and in the other three shipping bills, silk wadding was found to be wadding made of noils/fibre waste, which were dyed with black dye. All the four consignments were seized. Representative samples of the seized goods were drawn and sent for testing to Central Silk Technological Research Institute (CSTRI), Bangalore in Jan.'05; CSTRI informed the department t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Commissioner who arrived at the above conclusion that the appellants did not use raw silk imported by them free of duty in the manufacture of export goods and instead used locally procured cheap material in the export market, misdeclared the waddings as made out of 100% imported duty-free silk yarn with an intent to import high grade silk without payment of duty and divert the same in local market and that the net weight of silk goods was misdeclared; that the quilts were misdeclared as made out of 100% imported silk yarn, with an intention to avail the benefit of Notification No. 52/03 dated 31-3-03. He, therefore, confiscated the goods with an option to redeem them on payment of a fine of Rs. 4 lakhs, imposed a penalty of Rs. 6 la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wn the attention of the Commissioner to the report on samples of their goods to support their contention that wadding under export was silk wadding but, strangely enough, the Commissioner has chosen not to deal with this submission. Further, there is no material on record to establish that the imported silk was diverted into the local market by the appellants. 4. In the light of the above, I set aside confiscation of the wadding. However, as regards quilts, the only plea of the appellants is for reduction in the quantum of fine and penalty and they do not challenge the confiscation thereof. Having regard to the fact that value of the quilts is only little over Rs. 9.80 lakhs, I reduce the fine in lieu of confiscation thereof to Rs. 1 lakh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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