TMI Blog2013 (6) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... ow variation in weight and such variation are on account of moisture components which may result in gain or loss all way. Thus, no reason to disturb the finding of the Commissioner (Appeals). Appeal is rejected. - C/542/2008 - 55835/2013-CUS(BR)(PB) - Dated:- 5-3-2013 - Ms. Archana Wadhwa and Mr. Rakesh Kumar, JJ. For the Appellant: Shri N. Pathak, DR For the Respondent: Shri R. Santhanam, Advocate JUDGEMENT Per Archana Wadhwa: Being aggrieved with the order passed by Commissioner (Appeals), revenue had filed the present appeal. We have heard both sides duly represented by learned DR Shri N. Pathak for the Revenue and learned advocate Shri R. Santhanam for the respondent assessee. 2. The respondent is engaged in m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case records. As per facts of the case the appellant had imported raw cotton in bales without payment of customs duty under Notification No. 53/1997-Cus dated 3.6.1997 52/2003-Cus. dated 31.3.2003 after executing bond B-17. It was imputed that out of a total quantity of 5925546 kgs. of the raw cotton imported the appellant had not issued 56014 kgs. of raw cotton and accordingly Customs duty on that quantity was demanded and confirmed by the adjudicating authority. The appellant have submitted that the weighment of raw cotton was governed by the provisions of Byelaws made in the form of International cotton Association and the Rules framed thereunder allowed variation in weight which was attributed to the moisture contents that the goods m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as either not used in the manufacture of export goods or was diverted to some other destination. In view of this the benefit of Notification No. 53/1997-Cus dated 3.6.1997 52/2003-Cus. dated 31.3.2003 cannot be denied and resultantly the demand of Customs duty confirmed by the adjudicating authority does not sustain and is set aside alongwith the demand of interest. For the same reasons the penalty imposed is also set aside. The appeal is allowed. 6. As against the above observation, Revenue has not advanced any evidence to show that short quantities stand either cleared by the appellant clandestinely or used in the manufacture of their final product which stand cleared clandestinely. It is noted that variation is only to the extent o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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