PUNJAB STAINLESS STEEL Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THE appellants filed this appeal against the order -in -original dated 31 -10 -1996 passed by the Commissioner of Customs.

(2.) COMMISSIONER of Customs in the impugned order held that the appellants mis -declared the exported products with regard to their chemical composition and passed the following order :

(3.) BRIEF facts of the case are that the appellants are engaged in the manufacture stainless steel utencils. The appellants exported 30 consignments of stainless steel utencils. At the time of examination of the goods, 32 samples from these 30 consignments were drawn and the export was allowed. Out of the 32 samples, 10 samples were tested by the Deputy Chief Chemist, Kandla and 22 samples were tested by the National Test House, Mumbai. At the time of export, the appellants declared that they used stainless steel raw -material of specification to conform to AISI -304. The test reports, received by the revenue, show that the stainless steel, used in the manufacture of the goods in question, does not conform to AISI -304 specifications. Show cause notice was issued and after adjudication, the impugned order was passed.