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Shri Sarfaraz Sarvarkhan Pathan Versus Commissioner of Customs, Kandla

Confiscation of consignment – option to redeem on payment of redemption fine – mis-declaration - yarn waste - polyester sewing thread – examination of consignment – admitted by the appellant that consignment of polyester sewing thread sent to appellant without his knowledge – a strenuous attempt to differentiate the contents of 160 jumbo poly bags with that of in 530 corrugated Boxes – Held that: - the Appellant had mis-declared the imported goods as ‘polyester yarn waste’, whereas, in fact, the .....

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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 Respondent: Shri L. Patra, A.R. ORDER This is an appeal filed against the OIA No.211/2008/Cus/ Commr.(A)/KDL, dt.29.12.2008, passed by Commis .....

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n plastics cone of different colours/shades, ready for retail sale; each cone was packed/wrapped with a thin plastic film/sheet, affixed with sticker showing product name, manufacturer s name, length, etc, having a total length of thread in all the boxes around 117165000 yards. The examination of 160 jumbo poly bags, revealed that it also contained polyester sewing thread on cones of assorted sizes. The samples were drawn from the corrugated boxes as well as jumbo poly bags for testing. After ne .....

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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 Comm .....

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es were found. Further, he has submitted that the assessable value arrived at in relation to the goods contained in said 160 jumbo poly bags, was also incorrect. It is his contention that though they had submitted the sales invoices, the learned Commissioner (Appeals) did not accept the rate of ₹ 46/- contained therein and confirmed the value as per market enquiry of such goods, where under the price of the goods was found to be ₹ 80 to 90 per kg. 4. Per contra, the learned Authorise .....

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as Yarn Waste is devoid of merit and not acceptable. Further, he has submitted 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 .....

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