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TMI Blog2014 (9) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... ll of Entry No. 414051 dated 10th June, 2008 in respect of 873 Bales of old and used garments completely fumigated, imported from M/s. A1 Liberty International Rags, Houston, U.S.A. The Customs Authorities assessed the duty on the said goods by enhancing the value to 0.60 U.S. dollar per kg. from the declared value of 0.417 U.S. dollars per kg. 3. The goods were examined by the Examination Committee. The break up of various articles of consignment found during examination was as under :- Sl. No. Articles Quantity Declared net weight Ascertained net weight Article wise net Weigh 1 Sweater 560 bales 46988 Kgs. 54880 Kgs. 35204 Kgs. 2 Trousers 130 bales 8172 Kgs. 3 Tops 3 bales 189 Kgs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 09 in the presence of the concerned Customs House Agent and two independent witnesses and a Panchanama was prepared after opening the concerned godown of the warehouse. 9. It is alleged that the examination revealed that all the bales bore some code words on their respective covers, for example, 'LCP' for 'Ladies Cotton Pants'. 10. On re-opening the following items were found :- 1. Jackets : 31 Bales 2. Sweaters : 34 Bales 3. Ladies Cotton Pants : 219 Bales 4. Ladies Poly Pants : 78 Bales 5. Tracksuits : 6 Bales 6. Cotton Shirts : 69 Bales 7. Corduroy Shirts : 19 Bales 8. T Shirts : 51 Bales 9. Polar Fleece : 4 Bales 10. Raincoats : 48 Bales 11. Half Pants and, 3 Qr. Pants : 85 Bales 12. Men's S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... word/phrase written on each bale. Thereafter on bursting open a few bales having the same code word/phrase the items in the bales were found to be those marked on the bales. About 10% of the bales were burst open and the rest were stripped open. It was patently clear that with a view to evade customs duty, brand new clothes had been declared as old and worn garments. 15. Pursuant to summons under Section 108 of the Customs Act one Sri Dipak Das of M/s. Ma Vabatarini Enterprise, a wholesale dealer of old and worn garments, also produced certain registers/documents maintained by him while doing business of purchase of such items like jackets, ladies cotton pant, shirts etc from the same importers and the records so produced indicated th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f sampling was followed and the sample test by DRI could not be appropriate. 20. Being, aggrieved the department has preferred this appeal. Mr. Arijit Chakraborty, appearing on behalf of the respondent opposite party has taken a preliminary objection to the maintainability of the appeal. 21. Mr. Chakraborty referred to Section 130E of the Customs Act, 1962 which provides that an appeal shall lie to the Supreme Court from any order passed by the Appellate Tribunal relating among other things to the determination of any question having a relation to the rate of duty of customs or to the value of goods for the purposes of assessment. 22. In support of his submission, Mr. Chakraborty cited Union of India v. Guwahati Carbon Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve finding of fact, observing that it was desirable that the Tribunal record the finding of fact to answer the questions arising for determination in relation to payment of excise duty. 26. In Union of India v. Guwahati Carbon Ltd. (supra) the Supreme Court was dealing with Section 35G of the Central Excise Act, 1944 which provides as follows :- "35G. Appeal to High Court. - (1) An appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal on or after the 1st day of July, 2003 (not being an order relating, among other things, to the determination of any question having a relation to the rate of duty to excise or to the value of goods for the purposes of assessment), if the High Court is satisfied t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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