Ashok Bhan, J. - (1.) This Appeal has been filed Under Section 35L(b) of the Central Excise Act, 1944 (hereinafter referred to as the Act) against the Final Order No. 126/2002-D dated 08.05.2002 in Appeal No. C/411/2001-D passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (hereinafter referred to as Tribunal) rejecting the appeal filed by the appellants.
(2.) Appellants imported two consignments of unglazed porcelain tiles, as per appellants, vide Bills of Entry No. 113197 dated 24.10.2000 and No. 113056 dated 23.10.2000. In these two Bills of Entry, the appellants claimed classification of the tiles under sub-heading 6907.90 of the Customs Tariff Schedule. Since goods falling under sub-heading 6907.90 were freely importable without any license, appellants sought clearance of the same on payment of appropriate customs duty in terms of para 5.1 of the Exim Policy 1997-2002. The Bill of Entry was assessed as per declaration made by the appellants. After the payment of duty so assessed, the Bill of Entry was presented in the import shed for physical examination where the goods were examined in the presence of the appellants representative. On examination, it appeared that the goods were glazed tiles. Such tiles were classifiable under heading 6908.90 of the Customs Tariff Schedule and being restricted for importation as per classification, could not be imported without proper license. The appellants requested for the provisional release of the goods against the P.D. test bond pending finalization as per test report from Central Revenue Control Laboratory (hereinafter referred to as the "CRCL"). The request of the appellants was accepted and the goods were released to them provisionally.
(3.) The representative samples of the goods were drawn and sealed in their presence and sent to CRCL for test. The test report revealed that the goods had characteristics of glazed tiles. Show cause notice was accordingly issued to the appellants for the confiscation of the goods and for imposition of penalty on them. The appellants, however, contested the correctness of that notice and also submitted manufacturing process of the unglazed tiles. It was also requested by the appellants that the goods may be sent to the Central Glass and Ceramics Research Institute, Calcutta for test. The request made by the appellants for sending the goods to Central Glass and Ceramics Research Institute, Calcutta was rejected. After considering the material on record, the Commissioner of Customs, held the goods to be porcelain glazed tiles and ordered confiscation of the same having been imported without license and also imposed penalty of Rs. 10,00,000/- on the appellants.;