RAMAYAN IMPEX Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THE appellants are regular exporters of goods and had filed 2 Shipping Bills both dated 6 -3 -2003 for export of 120 packages of fabrics declared as 100% polyester filament yarn/texturised yarn with or without embroidery under DEPB Scheme. The fabrics were wrapped around cardboard sheets rolled in the length of more than 20 yards per roll. The total FOB value declared was Rs. 75,65,471.29.

(2.) THE Commissioner, after granting a hearing, rejected the contentions made by the appellants and arrived at a conclusion by himself examining the sample that:

(3.) AFTER hearing both sides, and considering the issues it is found :