TMI Blog1987 (1) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... cloth. Admittedly again, it was so assessed by the authorities and customs duty on the same has assessed by the authority has been paid by the petitioner. The petitioner paid the duty on 20th December, 1986. Subsequently, however, when the petitioner went to take delivery of the goods respondent No.5 in this petition, namely, the Assistant Collector of Customs in charge of Docks, stopped the release of the goods by ordering that the goods should be examined and he would pass subsequently the necessary order. 3. The petitioner has now approached this Court under Article 226, of the Constitution and has given the history of the activity of import carried out by him. He has stated that the goods which are under import are the same or simila ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as artificial fur cloth is acceptable for licence purposes as reported by SASMIRA (Silk Mills Research Association). In other words, this office accepted a commodity as artificial fur cloth if the material is a knitted fabric in which the piles are introduced during knitting itself or for that matter .during the process of weaving. Similar is the opinion given by the Chemical Examiner Grade I in his report on 23rd June, 1984. 4. Mr. Kantawala also relies upon the definition of "pile fabric" given in Encyclopaedia of Textiles, Third Edition, published by the Editors of American Fabrics and Fashions Magazine. "Pile fabric" has been described in this Encyclopedia as a material that, to some degree, resembles fur. The cloth may be cut or uncu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... him for determination, namely, the nature of the composition and the deniers or count of the material. The finding of the Chemical Examiner is that the sample is cut piece of dyed, knitted pile fabric. It is composed entirely of polyester filament yarns, it has short piles (of approximate length of 4 mm). However, the deniers of the polyester yarn could not be determined as the sample was so well knitted. 6. Mr. Pochkhanwala appearing for the respondents has referred to this report and after relying upon the affidavit referred to above has described the commodity imported by the petitioner as velvet. Reliance has also been placed by Mr. Pochkhanwala for the correct meaning of 'velvet'. It has been contended by him that pile fabric is the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the commodity known as artificial fur cloth. I am satisfied that prima facie to accept the contention of the petitioner that is justified viz. the authorities have always accepted and acted upon the test which is disclosed in the two opinions on which reliance has been placed by the petitioner. This opinion has not been displaced by the report of the Chemical Examiner for the Customs, dated 19th January, 1987 which is annexed to the affidavit in reply. There is no reason why the petitioners should not be allowed to clear the goods. However, certain orders will have to be passed which will not prohibit the respondents from taking any action if they are so inclined under Section 124 of the Customs Act. 8. In the result, this petition is a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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