TMI Blog2014 (1) TMI 119X X X X Extracts X X X X X X X X Extracts X X X X ..... ing at the bottom does not fall within the meaning of blouse. Hence, the impugned goods cannot be classified as ‘Blouse’ classifiable under drawback Heading 620603A - goods were mis-classified to avail undue drawback. As such, provisions of Section 113(ii) and Section 114 of the Customs Act, 1962 are attracted and penalty and redemption fine were rightly imposed. Commissioner (Appeals) has already substantially reduced quantum of fine and penalty in this case - Appeal dismissed. - F. No. 375/17/DBK/2012-RA - Order No. 31/2013-Cus - Dated:- 22-1-2013 - Shri D.P. Singh, J. Shri Nitin Agarwal, Chartered Accountant, A.K. Jain, GM and S.K. Das, GM, for the Appellant. Shri R.K. Tyagi, for the Respondent. ORDER This revision appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of redemption fine of Rs. 5 lacs and penalty of Rs. 2 lacs. 3. Being aggrieved by the said order-in-original, applicant filed appeal before Commissioner (Appeals), who modified the impugned order-in-original inasmuch as redemption fine was reduced to 2.25 lacs and penalty was reduced to Rs. 1.25 lacs. Commissioner (Appeals), however, upheld the classification under Heading 621103A as decided by the original authority. 4. Being aggrieved by the impugned Order-in-Appeal, the applicant has filed this revision application under Section 129DD of Customs Act, 1962 before Central Government mainly on the following grounds : 4.1 Nowhere in the HS Code Classification Book and Drawback Schedule circular, the item Woven Ladies Blouses with T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he classification by adding further words to canvas its own interpretation. 4.5 The classification book which is relied upon the reason of making such classification book in term of quota category classification when the export of ready-made garments were under quantitative restraint and frequently the exported goods were held up at foreign customs due to difference in classification at foreign customs. 4.6 The photographs were submitted duly attested and translated by Textile Commissioner. The physical present of samples was insisted upon for further deliberation of classification, is unnecessary. The applicant is of firm opinion that further deliberation may be made on the classification issue on the strength of evidence produced in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Accordingly, the original authority reclassified the goods under drawback Heading 621103A attracting drawback @ 9.1% with value cap of Rs. 32/- piece. The original authority ordered for confiscation of goods. He, however, allowed the goods to be redeemed on payment of redemption fine of Rs. 5 lacs and penalty of Rs. 2 lacs. Commissioner (Appeals) modified the Orders-in-Original inasmuch as he uphold the classification decided by the original authority. He, however reduced the quantum of fine to Rs. 2.25 lacs and penalty to Rs. 1.25 lacs. Now, the applicant has filed this revision application on grounds mentioned in para (4) above. 8. Government observes that it is undisputed fact that the impugned goods were having elastic tightening at t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chedule, the said item is covered under newly introduced Sr. No. 621101. This amendment Drawback Schedule also supports the classification under broad Heading 6211. 9. Government observes that the goods were mis-classified to avail undue drawback. As such, provisions of Section 113(ii) and Section 114 of the Customs Act, 1962 are attracted and penalty and redemption fine were rightly imposed. Commissioner (Appeals) has already substantially reduced quantum of fine and penalty in this case. Keeping in mind, facts and circumstances of the case, Government agrees with the findings of Commissioner (Appeals). Government finds that ratio of case law cited by the applicant is not applicable to this case as fact of this case are different from t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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