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S.L.PEERAN
Subhash Woollen Mills (P. ) Ltd. – Appellant
Versus
Collector of Customs – Respondent
S.L. Peeran, Member (J)
1. The appellants are importers of woollen rags. They had imported 50 bales containing 18,988 Kgs. of woollen rags per s.s.v/Bhakti valued at Rs. 1,25,168 CIF for bill of entry No. 500/80. The importers claimed clearance of the imported goods under OGL. The Customs House did not consider the goods to be falling under OGL for the following reasons-
(i) The goods had been declared as woollen rags. On examination of the goods, it was found that 60% of this consignment is synthetic rags and balance 40% as woollen rags. The department contended that the effective rate of duty on synthetic rags is 80% as against 20% on woollen rags. Hence, the importers were charged for misdeclaration of description of goods and held the same to be confiscable under Section 111(m) of the Customs Act, 1962;
(ii) The rags were not in completely pre-mutilated condition as required under para 37 in Appendix 6 AM/85-88 Policy. It was alleged by the department that the goods were cut into two pieces which could be economically restitched and hence, the goods could not be treated as pre-mutilated goods. Therefore, these goods were held to be liable for confiscation under Section 11
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