Per Gowri Shankar - M/s Stylo Footwear who are the appellants in the present appeal are the manufacturers of footwear. The appellant had placed an order for stamping foils from a party at Hongkong on 22nd August 1989. The goods were shipped from Germany on 5th December 1989 and arrived at the Inland Container Depot, Coimbatore some time in February or March 1989. The bill of entry for the consignment was presented by the appellant on 19th March 1989. The benefit of Notification 267/89-Cus dated 1.11.1989 was claimed; This Notification extends concessional rate of duty to stamping foils less than 6"width. After the bill of entry was presented, various queries were raised as to the with of the foils. The appellant furnished a reply. The examination of stamping foils showed that except for one packing, the rest exceeded 6" width. A show cause notice was issued alleging evasion of duty by the appellant by mis-declaring width of the stamping foils and proposing confiscation of the goods and imposition of penalty. The Collector, alter considering the reply, as also the submissions at the personal hearing continued the show cause notice. He also did not accept the plea made by th