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Commissioner of Customs (Prev) , New Delhi Versus M/s. Marks Marketing P Ltd.

2016 (10) TMI 942 - CESTAT NEW DELHI

Classification of fabric - Application of test reports of samples of present consignment to the goods of previous imports - Held that: - Admittedly, the change in the classification of the present import of fabrics is based upon the test result by the chemical examiner whereas it is not disputed that no such test results were carried out in respect of previous imports. The law on the issue is well settled. The test reports of the samples drawn from a particular consignment cannot be applied to t .....

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tent of the fabrics - appeal dismissed - decided against Appellant. - Customs Appeal No. 330 of 2009 - ORDER NO. C/A/53573/2016-CU-[DB] - Dated:- 16-9-2016 - Ms. Archana Wadhwa, Member (Judicial) and Mr. V. Padmanabhan, Member (Technical) Smt Suchitra Sharma, DR for the Appellants None for the Respondent ORDER Per Archana Wadhwa (for the Bench): Aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. We have heard Ms. Suchitra Sharma, learned AR appearing .....

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asic customs duty at the rate of ₹ 75/- per square meter. After drawing a sample from the said consignment, they were allowed to clear the fabrics. The sample drawn by the Revenue was sent to Central Research Chemical Laboratory (CRCL) for chemical analysis of the composition of fabrics and the GSM. As per the report of the CRCL given on 05.09.2005, the fabric was as under: "The sample is a cut piece of coloured woven fabrics having the following composition: Wool - 54.9% Polyester - .....

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h as the importer had made two previous imports of the same fabrics from the same supplier, Revenue proposed to apply the test report of the present consignment to the previous consignments also and accordingly, raised differential duty of ₹ 9,87,372/- 5. In adjudication, the original adjudicating authority confirmed the said demand along with interest and imposition of penalty of identical amount. Further, the imports were held liable to confiscation and accordingly a redemption fine of & .....

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A 242 (SC)] and set aside the order of the original adjudicating authority and remanded the matter to the Additional Commissioner to work out the differential duty as also the penalty and redemption fine accordingly. 7. Hence the present appeal by the Revenue. 8. On going through the Revenue's appeal and grounds, we note that the Revenue's entire reliance is on the statement of Shri Rajesh Jain, the importer of the fabrics, wherein he has agreed to the classification of the fabrics in re .....

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