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2009 (8) TMI 928

..... ondent. ORDER Goods imported by M/s. Vikram Traders, merchant-importers (hereinafter referred to as the importers ) under bill of entry dated 26-10-2006 described as Cotton Grey Fabrics falling for classification under CTH 580122110, availing exemption from payment of Basic Customs Duty (BCD) in terms of Notification No. 90/2004-Cus., dated 10-9-2004 under DFRC licence, were found to be 61 inch wi .....

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..... ton plain woven bleached/dyed/printed fabrics. Statements of Shri Shivashankar, General Manager of the importers and of M/s. Sri Krishna, and of Shri Y.M. Vinay, Partner of the importers and Director of M/s. Sri Krishna admitted that they had not used any corduroy or woven pile fabrics in their deemed exports and admitted that description of goods was misdeclared and the DFRC licence was misused w .....

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..... basic duty at the rate of Rs.70/- per sq. mtr. and CVD at the rate of 4% in addition to other duties, denied the benefit of exemption under the relevant notification, confirmed duty demand raised in the notice, confiscated the entire quantity of imported corduroy fabrics with an option to redeem the same on payment of a fine of Rs. 4 lakhs together with a payment of appropriate duty, and imposed .....

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..... imported as the appellants accept that the quality, technical characteristics and specifications of the imported goods should be the same as those of the inputs used in the exported goods which they were not - cotton corduroy fabric is certainly not inputs for 100% cotton plain woven/bleached/dyed/printed fabric that were exported by the appellants. The classification of the imported goods has, th .....

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..... CHA to file the bill of entry classifying the imported goods under Chapter 58 of the Customs Tariff by using the DFRC licence. For the same reason, Shri Shivashankar is also liable to penalty. Shri Vinay is also liable to penalty in view of his admission that he has placed an order for import of 100% Cotton Corduroy Fabrics with intent to clear the goods without payment of duty by using DFRC lice .....

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