9911796707
TMI Blog2000 (11) TMI 646X X X X Extracts X X X X X X X X Extracts X X X X ..... Gowri Shankar, Member (T)]. This appeal is against the order of the Commissioner of Customs imposing on the appellant a penalty of Rs. 26.84 lacs under Section 114 of the Customs Act, 1962. 2. The appellant had reimported a consignment of cefaclor suspension and capsules, which was found unsuitable by the consignee, an associated firm of the appellant in the Irish Republic. In the Bills o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was wrongly shown in the Bills of Entry. On its coming to know about the wrong classification, it wrote to the department in September, 1999, pointing out the wrong classification and tendering the duty payable with interest for the intervening period. Therefore, penalty is not leviable. 4. After hearing the Departmental Representative, we are unable to uphold the Commissioner s order for severa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... son for the department to notice the correct classification. The classification in the same Bills of Entry for levy of Customs duty was correctly shown as sub-heading 20 of Heading 30.03. Lastly, the fact that the appellant had itself tendered the duty voluntarily after pointing out the mistake to the department, entirely on its own volition, also goes in its favour. 5. We, therefore, allow the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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