SHREE BALAJI TRADE OVERSEAS Vs. CC, (GEN)

JUDGEMENT

(1.) Appellants filed these appeals against the adjudication orders passed by the Commissioner of Customs. As the common issue is involved, both the appeals are being take up together.

(2.) In Appeal No. C/549/02 -D, the facts are that the appellants made import of consignment of 60 packages of 100 per cent polyester fabric of non -texturied filament (in stock lot) and 100 per cent polyester warp knit fabric (in stock lot). Appellants filed a Bill of Entry dated 6.4.2000 and claimed classification of 100 per cent polyester fabric of non -texturised filament (in stock lot) under heading 5407.61 of Customs Tariff and 100 per cent polyester warp knit fabric (in stock lot) under heading 6002.43 of Customs Tariff. The examination of the consignment could not be carried out due to mishandling of the cargo by Air India. The consignment was handed over to M/s. Air India at Dubai for carriage from Dubai to Delhi. Out of 60 packages, 29 packages were brought directly from Dubai to Delhi by M/s. Air India and remaining 31 packages were brought by M/s. Air India from Dubai to Mumbai and thereafter, were transhipped from Mumbai to Delhi. It was found that out of 60 packages, 48 were marked and 12 were unmarked. The unmarked 12 packages were taken into possession by the Customs authorities. Thereafter, the Customs authorities had taken 13 samples from 60 packages and as per the Customs authorities, the samples were not in accordance with declaration made in the Bill of Entry. The adjudicating authority confiscated 12 unmarked packages. The adjudicating authority, on the basis of test report, also classified the imported goods under different headings and confirmed the differential duty and 48 packages were also confiscated on the ground of misdeclaration and allowed the same to be released on payment of redemption fine of Rs. 1.50 lakh and a penalty of Rs. 2.50 lakh was also imposed.

(3.) Heard both sides.