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TMI Blog2012 (8) TMI 382X X X X Extracts X X X X X X X X Extracts X X X X ..... tapathy Heard both sides. The appellants imported viscose filament yarn in cake form for further processing. They declared the same as reject quality with a unit price of US$ 2.1 per Kg. The department got the impugned goods tested by SASMIRA, Mumbai and the test report held the impugned goods to be of Grade-I quality. The department also found that the Master Bill of Lading declared the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stay petition was heard in the year 2005, the Bench hearing the same came to the prima facie conclusion that the adjudicating Commissioner has passed a reasoned order and there seems to be little room for faulting the same. Accordingly, the appellants were directed to make a predeposit apart from keeping the Bank Guarantee alive till disposal of the appeal. 4. During the course of final hearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t quality goods. This submission appears to have no substance as they have taken delivery of the impugned goods without returning the same to the suppliers, which was required to be done, if the suppliers were at fault in supplying a different quality of goods. 6. We also find that the adjudicating Commissioner has considered the whole case at length and he has not blindly adopted the high ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of Collector of Customs, Calcutta Vs Sanjay Chandiram - 1995 (77) ELT 241 (SC). 8. As regards redemption fine and penalty, the adjudicating Commissioner has imposed a fine of Rs.8 lakhs and penalty of Rs.3 lakhs in a case where the assessable value of the impugned goods is over Rs.81 lakhs. As such, the redemption fine and penalty imposed cannot be said to be excessive. However, consid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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