PEARL ENTERPRISES Vs. COMMISSIONER OF CUSTOMS (PORT), KOLKATA

JUDGEMENT

(1.) THE present appeal is against an order dated December, 19, 2005 (hereinafter referred to as the said order), passed by the Commissioner of Customs (Port) Kolkata (hereinafter referred to as the Commissioner), whereby the Commissioner has wrongfully and illegally purported to confiscate a consignment of rubber coated fabrics imported by the appellant from UAE under Section 111(m) of the Customs Act, 1962 (hereinafter referred to as the Act), but allowed redemption thereof upon payment of a fine of Rs. 25,00,000/ -. The Commissioner also purported to classify the imported goods under Chapter Tariff Heading No. 4016 of the Customs Tariff instead of under Tariff Heading No. 59069990 classified by the appellant in the Bill of Entry, rejecting the value thereof declared by the appellant, under Rule 10A of the Valuation (hereinafter referred to as the Valuation Rules) and redetermined the same at Rs. 2122.59, per sq. mtr. and increased the value from Rs. 6,77,944.32 declared by the appellant to Rs. 95,46,096/ - under Rule 8 of the Valuation Rules. The Commissioner also imposed a penalty of Rs. 10 lakhs upon the appellant under Section 112 of the Act.

(2.) THE appellants contend in passing the said order the Commissioner has proceeded on incorrect premises. The purported findings of facts which have been arrived therein are contrary to the materials on record and/or unsupported by the same. The aforesaid is submitted to be evident from the following : -

(3.) THE impugned order of the Commissioner is therefore to be set aside and the respondent Customs Authorities directed to forthwith release the said goods, upon assessment, thereof on the declared value and classification, and with other consequential reliefs.