TMI Blog2016 (9) TMI 467X X X X Extracts X X X X X X X X Extracts X X X X ..... goods imported were not polyester sewing thread but waste yarn as declared by them. Further, on chemical examination, the goods were certified in both the cases as sewing thread other than waste yarn. Also, the Appellant has failed to produce the evidence to justify their case that the contents of 160 jumbo poly bags were Yarn Waste - the determination of assessable value by the Department on the basis of market enquiry found correct while the sales invoices submitted by the Appellant rejected – appeal disposed off – decided against appellant. - C/89/2009-DB - A/10693/2016 - Dated:- 26-7-2016 - Dr. D.M. Misra, Member (Judicial) and Mr. P.M. Saleem, Member (Technical) For Appellant: Shri P.P. Jadeja, Consultant For Responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aste. He has further stated that the said polyester sewing thread was sent by the overseas suppliers without his knowledge being the excess quantity lying with the said exporter. The Appellant through their letter dt.12.12.2007 and dt.27.12.2007 requested for waiver of Show Cause Notice and requirement of personal hearing respectively. After conducting the necessary market enquiry and ascertaining the correct value of the goods, the Adjudicating authority directed confiscation of said goods with an option to redeem the same on payment of fine of ₹ 1.50 lakhs. Aggrieved by the said order, the Appellant filed an appeal before the learned Commissioner (Appeals). The learned Commissioner (Appeals), after considering the evidences on r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the authorities below, after examination of the evidences, found that the invoices produced by the Appellant are not relevant since the items mentioned therein was polyester yarn waste on baby cone and not new sewing thread ready for sale, hence the value arrived on the basis of market enquiry was correct. 5. We have carefully considered the records of the case and the submissions advanced by both sides. We find that from the very beginning, the Appellant had mis-declared the imported goods as polyester yarn waste , whereas, in fact, they imported new sewing threads which were ready for sale. This fact was revealed by the Customs on 100% examination of the container and also chemical examination of the goods imported. Also, we f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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