COMMISSIONER OF CUS. Vs. SURBHIT IMPEX PVT. LTD

JUDGEMENT

(1.) Whether the CESTAT was justified in setting aside the confiscation, redemption fine and penalties imposed on the goods imported by the assessee even though the same were misdeclared and misclassified by the assessee, is the question raised in this appeal. Sometime in March, 2010 the respondent-assessee had imported certain textile goods valued at US $ 0.65 per metre. In the bills of entry filed for home consumption, the said textile goods were declared as "Polyester Fabrics" and classification of the said goods was claimed under Customs Tariff Heading (CTH for short) 5407 52 10/5407 52 20.

(2.) On first check, the Textile Committee after testing the goods reported that the sample has the characteristic as woven fabrics and the wrap and weft are polyester and pile are polyester plus polyamides.

(3.) According to the Revenue, since the test report referred to "pile", the goods in question would merit classification under CTH 58 and, therefore, sought retesting of the said goods. On retesting, the Textile Committee reported that the imported goods were "cut weft pile" called "corduroy".