SAN INTERNATIONAL Vs. CC

JUDGEMENT

(1.) Applicants filed this application for waiver of pre -deposit of duty of Rs. 1,68,34,435.00 and of Rs. 92,179.54 and penalty of Rs. 50,000.00.

(2.) Brief facts of the case are that the applicants made import of goods and declared the same as 'artificial fur lining' classifiable under heading 43.04 of Customs Tariff. Show cause notices were issued to the appellants claiming classification of the goods under heading 59.07 of the Customs Tariff. The adjudicating authority dropped the proceedings and the revenue filed appeal before the Tribunal and the Tribunal, vide Final Order No. 62 -63/01 dated 20.2.2001, remanded the matter to the adjudicating authority for de novo consideration with the direction that the jurisdictional Commissioner of Customs will provide an opportunity to both the sides to present their respective cases. In pursuance to the remand order, the present impugned order is passed classifying the goods, in question, under chapter 59 of the Customs Tariff and demand of duty is confirmed and personal penalty is imposed.

(3.) Heard both sides.