J AND K TEXTILES Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THIS is an appeal against the Order -in -Appeal No. 24/99, dated 3 -3 -1999 passed by the Commissioner of Customs (Appeals), wherein the Order -in -Original dated 31 -7 -1998/8 -10 -1998 passed by the Deputy Commissioner of Customs has been upheld and the appellants appeal was rejected.

(2.) BRIEFLY , the issue concerns clearance of 43 bales of synthetic rags and old and used of garments. On examination, the Customs officials found that as against 41 bales declared the total number of imported bales were 43 and out of these 18 bales contained premutilated synthetic rags cut haphazardly and were not along the seams and also that remaining 25 bales contained old and used garments but not premutilated as per Public Notice No. 86/94, dated 20 -7 -1994. The Order -in -Original upheld by the Order -in -Appeal impugned, therefore, confiscated the entire goods but allowed the same on redemption fine of Rs. 2,50,000/ - imposed penalty of Rs. 1,00,000/ -, after enhancing the value per piece against the declared value of US 0.35 per kg. The enhanced value for used shirts was held to be Rs. 10/ - per piece and jacket Rs. 60/ - per piece.

(3.) HEARD Shri N. Singh, learned Consultant for the appellants and Shri S. Sankaravadivelu, learned DR.