TMI Blog2019 (4) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... om the orders of the lower authorities, we are unable to ascertain the distinction between the two. There is also no reference to any authentic source for the distinction between the two noted by the original authority. Circumstantial evidence, such as stickers on the packing, that part of the consignment declared to be ‘embroidery needles’ was, admittedly, composed of ‘sewing machine needles’ and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Dharmender Singh, Supdt. (AR) for the respondent ORDER Per: C J Mathew The dispute in this appeal of M/s Super Sonic Impex, against order-in-appeal no. 59 (Gr.VII H)/2018 (JNCH)/Appeal-I dated 4th May 2018 of Commissioner of Customs (Appeals-I), Jawaharlal Nehru Custom House, Nhava Sheva, pertains to the import of needles which was held to be liable to anti-dumping d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liable to anti-dumping duty besides confiscating them under section 111 of Customs Act, 1962 but allowed to be redeemed on payment of fine only for re-export. Penalty under section 112(a) of Customs Act, 1962 was also imposed on them. He further points out that embroidery needles are distinct from sewing needles as the latter finds coverage under heading no. 8452 3090 of First Schedule to Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the importer in the absence of any record of drawal of such samples. Learned Counsel contends that it is the normal practice for customs to return the samples, drawn for satisfaction of the assessing officer, to the importer. 4. Learned Authorised Representative contends that the impugned order, as well as the order of the original authority, have gone into details of the report of examination ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pute on classification. 6. In these circumstances, we are unable to decide on the appropriate classification. It would have been simplest of tasks on the part of the original authority to have drawn samples for testing by the chemical laboratory or any other competent laboratory for determining if the goods were indeed embroidery needles as claimed by importer or were sewing machine needles ..... X X X X Extracts X X X X X X X X Extracts X X X X
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