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TMI Blog2017 (5) TMI 1370X X X X Extracts X X X X X X X X Extracts X X X X ..... s against confiscation of goods, imposition of redemption fine and penalty in respect of goods exported by the appellant. 2. Learned Counsel for the appellant argued that the appellant had exported placemats, napkins and runners of composition 60%/70% silk and balance cotton. In the case of runners, the composition was declared as silk 70% and cotton 30%. The appellant had classified the said goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e in the case of entry 89/47C was 4.7% of FOB, whereas in case of entry 89/74, the DEPB rate was 4.5% or Rs. 250/- PSM whichever is less. Learned Counsel argued that the said error was a typographical error as instead of 89/74 by mistake they have claimed 89/47C. He argued that the exact composition declared was 70% silk and 30% cotton and DY CC had reported silk of 59% and cotton 41%. It was argu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the description provided under DEPB entry 89/47C which reads "Made-ups made out of one or more manmade filament yarn with or without metalized yarn". It is seen that the appellant had requested for a re-test in the statements recorded on 3/01/2007, however, no re-test was done. The appellants argued was that the border of the runner was not considered while determining the composition of materia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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