TMI Blog2003 (6) TMI 363X X X X Extracts X X X X X X X X Extracts X X X X ..... . After dispensing with the condition of pre-deposit of penalty of Rs. 50,000/-, I take up the appeal itself with the consent of both the sides as the issue is already covered in favour of the appellants by the earlier decision of the Tribunal. 2. The appellant is a 100% EOU and imported polyester fabric and declared the classification of the same under Heading 5407.61. However, the Custom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated two consignments in question with an option to the appellants to redeem the same on payment of redemption fine of Rs. 1 lakh (Rupees one lakh only) each. He also imposed personal penalty of Rs. 50,000/- (Rupees fifty thousand only) on the importer. 4. I have heard Shri Sudhir Mehta, ld. Advocate for the appellants and Shri A.K. Mondal, ld. SDR for the Revenue. 5. From the impugned order o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nature and composition of the fabric. Such assessment/classification becomes all the more necessary in case the importer is permitted DTA Sale for the goods imported. I have considered the case laws submitted by the importer which are not relevant in the facts and circumstances of the case. From the available records, I find that there is a clear attempt on behalf of the importer to mislead the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llants is nothing but polyester fabric. The appellant according to their own understanding has classified the goods under heading 5407.61. It is also a fact that the appellant was never approached by the Customs authorities to give more details about the technical specification of the fabrics. The appellants have not contested; the classification inasmuch as there is no duty liability on them bein ..... X X X X Extracts X X X X X X X X Extracts X X X X
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