ANISHA IMPEX Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THE appellant filed Bill of Entry No. 4880548, dated 11 -10 -2011 declaring the goods "Fabric Waste (cut waste)" classifiable under CTH 6310 10 20 declaring the value at Rs. 7,07,792/ -. The DRI officers during investigation found that the goods were "cut pieces/remnant" arised in the manufacture of garments of various size, printing rejects and other fabric waste packed in polythene bags. It is seen that the said fabrics were not in continuous length with maximum width restriction of 10 inches as required under Board's Circular No. , dated 15 -4 -2011. The adjudicating authority denied the benefit of the Board's Circular and enhanced the declared value to Rs. 14,07,548/ - (FOB) under Rule 5 of the Customs Valuation Rules and also confiscated the goods under Sections 111(b) and III(m) of the Customs Act, 1962 as the goods were imported without licence. He also imposed redemption fine of Rs. 2,00,000/ - and penalty of Rs. 1,00,000/ -. Commissioner (Appeals) rejected the appeal filed by the appellant. After hearing both sides and on perusal of the records, we find that the main contention of the learned counsel on behalf of appellant is that the Board's Circular indicates the maximum width restriction up to 10 inches. She submits that in the present case, the imported waste width are below 10 inches and therefore, it is covered by the Board's Circular. She submits that the appellant is a small entrepreneur and imposition of fine and penalty are excessive. On the other hand, the learned AR for Revenue reiterates the findings of the Commissioner (Appeals).

(2.) FOR proper appreciation of the case, we reproduce the relevant portion of the Board's Circular as under: -