2001 (12) TMI 116 - AT - Customs

Summary

Issues:
1. Classification of imported documents under Notification No. 16/2000
2. Confiscation of goods under Section 111(m) of the Customs Act, 1962
3. Imposition of penalty under Section 112(a) of the Customs Act, 1962
4. Allegation of mis-declaration by the appellants
5. Appeal by the Revenue against the decision of the Commissioner (Appeals)

Analysis:
1. The appeals revolved around the classification of imported documents under Notification No. 16/2000. The adjudicating authority held that the documents were not qualified as printed books or manuals, leading to confiscation under Section 111(m) of the Customs Act, 1962. The Commissioner (Appeals) confirmed this finding, stating that the documents were a compilation of statistics with commercial value, not falling under the category of printed books. However, the Commissioner (Appeals) ruled in favor of the appellants regarding mis-declaration, setting aside the redemption fine and penalty imposed.

2. The issue of confiscation under Section 111(m) of the Customs Act, 1962 arose due to the mis-declaration allegation. The adjudicating authority confiscated the goods for mis-declaration, imposing a redemption fine of Rs. 3 Lakhs. However, the Commissioner (Appeals) overturned this decision, stating that the appellants had correctly described the goods, leading to the setting aside of the redemption fine and penalty.

3. The penalty under Section 112(a) of the Customs Act, 1962 was imposed on the appellants by the adjudicating authority. This penalty was set aside by the Commissioner (Appeals) based on the correct description of the goods by the appellants, leading to the dismissal of the penalty.

4. The allegation of mis-declaration by the appellants was a crucial aspect of the case. The Commissioner (Appeals) found that the appellants had provided all relevant information and correctly described the imported goods, leading to the conclusion that there was no mis-declaration. This finding was pivotal in the decision to set aside the redemption fine and penalty.

5. The Revenue filed an appeal against the decision of the Commissioner (Appeals) regarding mis-declaration and the consequent setting aside of the redemption fine and penalty. The Appellate Tribunal dismissed the appeal by the Revenue, finding no merit in challenging the Commissioner (Appeals) decision, which was based on the correct description of the imported goods by the appellants.