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TMI Blog2019 (2) TMI 610X X X X Extracts X X X X X X X X Extracts X X X X ..... of Entry No. 47/06, 66/06, 278/06, 413/06, 414/06, 551/06 and 573/06 under the Customs Tariff Headings (CTH) No.6106 10 00 of the First Schedule to the Customs Tariff Act, 1975; Girl's Top imported vide Bills of Entry No.1016/05 and 1092/05 under CTH No.6206 40 00 of the First Schedule to the Customs Tariff Act, 1975; Girl's Trousers imported vide Bills of Entry No.1004/05, 1034/05, 1082/05, 1016/05, 1035/05, 1100/05 and Trousers imported vide Bills of Entry No.413/06, 551/06 and 573/06 under CTH 6204 62 00 of the First Schedule to the Customs Tariff Act 1975; Skirts imported vide Bill of Entry No.573/06, under CTH No.6104 53 00 and Skirts imported vide Bill of Entry No.413/06 under CTH No6104 5200 of the First Schedule to the Cust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pur during the period from 21/11/2005 to 12/04/2006 after classifying them under the following Customs Tariff Heads (CTH): Girls Top/Top/Ladies Top - 6204 69 00 / 6206 69 00 / 6206 90 00 Girls Pants - 6104 69 90 Girls Trousers - 6104 69 90 Skirts - 6204 52 00 2.2. Further verification revealed that CTH 6204 69 00 and 6206 69 00 under which the importer had classified Girls top / pants were actually non-existent tariff headings and CTH 6104 69 90 under which Girls trousers were classified was applicable only to knitted or crocheted womens' trousers of material other than wool, cotton, synthetic fibres; silk and artificial fibres and CTH 6206 90 00 was applicable only to womens' or girls blouses, shirts and shirt trousers (other than kni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bid after reclassifying the said items under the correct Customs Tariff Headings; b. Confiscate of goods with declared assessable value of Rs. 54,31,035/- under Section 111(m) of Customs Act, 1962 and c. To impose penalty under Section 112(a) of Customs Act, 1962 on the importer. d. To impose penalty under Section 112(b) of Customs Act, 1962 on Shri B. Ajithkumar who was alleged to have been the mastermind behind the entire transactions. 2.3. Both show-cause notices were adjudicated together by the Commissioner of Central Excise, Calicut. The CCE, Calicut while adjudicating the said show-cause notices after considering the rival submissions has observed as under:- a. The DRI Officers were empowered to issue show cause notices by virtue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od or is it to be restricted to those situations where the items were identical in nature, it was held as given below: i) In this case samples were drawn in respect of 14 items/ consignments in seven Bills of Entry in respect of girls top, top girls trousers, trousers and pants, whereas in the show cause notice it was proposed to apply the result of these tests to 61 nos of Bills of Entry. In order to apply the test results on all the Bills of Entry all the parameters such as description of goods, supplier of goods, importer and price have to be identical. If any one of the parameters is changed, then the test result cannot be made applicable. Based on this inference, the sample test results done in respect of 14 consignments pertaining t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... than the Departmental Officers opinion. i. Commissioner also confirmed the proposal for confiscation of goods since the importer had not fulfilled the requirements of giving full particulars of classification of products under Section 46 of Customs Act 1962 and in number of cases they have wrongly classified the items rendering the same liable for confiscation under the provisions of Section 111(m) of Customs Act 1962. j. Confiscation entails consequential penalty also and hence M/s Jupiter Trading Company, T.C.39/2 105, Puthuval Veedu, Pallassery Lane, Chalai, Trivandrum were held to be liable for penalty under Section 112(a) Customs Act 1962. k. Regarding penalty on Sri.B.Ajithkumar, it was held that based on investigation the role of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt were similar in specification and quality to an earlier consignment for which a test result was available and therefore relied on that test report. He further submitted that the entire duty demand in the show-cause notices ought to have been confirmed whereas the Commissioner has partly confirmed the demand and also imposed penalty. 5. After considering the submissions of the learned AR and after going through the order passed by the Commissioner, we find that the Commissioner has passed a detailed and exhaustive order after considering each and every submission made by both parties. Further we find that the only ground on which the Revenue has filed the appeal is that the Commissioner should have confirmed the entire demand in the show ..... X X X X Extracts X X X X X X X X Extracts X X X X
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