Page 164 - ELT_15th August 2020_Vol 373_Part 4

498 EXCISE LAW TIMES [ Vol. 373

(ii) The 15279.2 meters of rayon woven printed fabrics and
4106.3 meters of poly-cot printed fabrics, actually im-
ported vide the above said Bill of Entry, should not be
classified under CTH 5516 14 90 and 5513 41 00 respec-
tively and as corroborated by the Textile Committee Re-
ports.
(iii) The benefit of Customs Notification 98/2009, dated 11-9-
2009, for duty free clearance of the above goods should
not be denied and duty of Rs. 6,53,087/- should not be
demanded;
(iv) The 19385.5 mtrs of rayon/poly-cot woven printed fab-
rics valued at Rs. 10,32,711/- and imported vide the
aforesaid B/E No. 4566636/6-9-2011, should not be con-
fiscated under Section 111(m) of the Customs Act, 1962
for misdeclaration of description, quantity and value of
the goods;
(b) In respect of the Bill of Entry No. 4547455, dated 5-9-2011 :
(i) The total quantity of 25044.5 mtrs of cotton woven fabrics
of yarns of different colours including the excess quantity
of 6678.8 meters imported vide B/E No. 4547455/5.9.11,
totally valued at Rs. 25,90,455/-, should not be confiscat-
ed under Section 111(m) of the Customs Act, 1962 for
misdeclaration of quantity of the goods and why DFIA
licence debit should not be done for 25044.5 meters in-
cluding the excess quantity of 6678.8 than the declared
quantity of 18365.7 wherein the duty sought to be evad-
ed worked to Rs.2,55,760/- and
(c) In respect of the Bill of Entry No. 4990516, dated 21-10-2011 :
(i) The declared value of Rs. 25,75,128/- for the import of
49042.5 meters of cotton/polyester/poly-cot woven fab-
rics should not be rejected under Rule 12 of the Customs
Valuation Rules, 2007 and are to be redetermined under
Rule 3 of the CVR, 2007 as per the discussions in the pre-
ceding paragraphs.
(ii) 37405.75 meters of cotton woven fabrics of yarns of dif-
ferent colours along with 8957.20 meters of 53.8% Cotton
46.2% polyester fabrics of YODC, 1528.6 meters of poly-
ester fabrics and 1150.90 meters of cotton fabrics of high-
er GSM actually imported vide the above said Bill of En-
try, should not be classified under CTH 5208 42 30, 5201
41 30, 5801 36 90 and 5208 42 30 respectively and as cor-
roborated by the Textile Committee Reports.
(iii) 37405.75 meters of 100% Cotton woven fabric of YODC
(GSM 120+/-10%) including the excess quantity of
7505.75 than the 29900 meters declared should not be al-
lowed under the DFIA licence, but why action should
not be taken under Section 112(a) of the Customs Act, for
rendering the goods liable for confiscation under 111(m)
of the Customs Act, 1962.

EXCISE LAW TIMES  15th August 2020  164