GROVES OVERSEAS PVT LTD Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) THIS is an appeal directed against the order No. S/10-42/88-GP 3 dated 13-4-1988 passed by the Collector of Customs, Bombay confiscating 4 consignments of imported blended silk wool yarn and imposing penalty of Rs. 90,000/- against each of the Bs/E in respect of the 4 consignments.

(2.) The brief facts for the purpose of disposal of the appeal can be stated as under:-

(3.) SHRI Mondal, appearing on behalf of the Collector, however, justified the order of the Collector. Though the description of the B/E is for blended silk wool yarn of 120/2 MC, they have deliberately claimed duty free import under REP licence to which they are not entitled. They had attempted to celar the consignments duty free. When they noticed that this was not possible, they have invented the story of wrong shipment, which should not be accepted. The document produced viz. the suppliers' telex, cannot be relied upon to come to the conclusion that the consignments have been wrongly shipped. He also contended that the telex message does not talk about the telephonic conversation of 5-2-1988 in pursuance of which the telex message is reported to have been sent by the suppliers. He also contended that in this appeal, a question regarding valuation and rate of duty in terms of the exemption Notification No. 126/85-Cus. is involved and hence this Bench is not competent to hear this appeal. He also pleaded that in case the Bench is inclined to consider the request for re-export, it has to be done on suitable fine, for which the matter may be remanded.