9911796707
TMI Blog2002 (10) TMI 717X X X X Extracts X X X X X X X X Extracts X X X X ..... nd sought clearance of the same under Customs Tariff Heading 5407.61 which attracts lower rate of duty. However, a sample of the same was drawn and sent for test report and based upon the test report, the Revenue adopted the classification under Heading 5407.69 which attracted higher rate of duty. The appellants had not challenged the classification adopted by the Revenue and had accepted the same and agreed to pay the duty. Accordingly, they are only aggrieved with the redemption fine of Rs. 2,20,000.00 (Rupees two lakh twenty thousand) and personal penalty of Rs. 50,000.00 (Rupees fifty thousand). 3. Shri Sudhir Mehta, learned Advocate appearing for the appellants submits that it is not a case of mis-declaration on their part, inasm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not a case for imposition of redemption fine and penalty. Shri Mehta is also aggrieved with the observations made by the Commissioner of Customs to the effect that the request of the importer for clearance of the goods under D.F.R.C. cannot be acceded to. He submits that the said issue was never a part of the adjudication proceedings, inasmuch as there was no allegation to that effect in the show cause notice and the appellants never put their defence in respect of the same before the Commissioner. As such, he submits that the above finding of the Commissioner is outside the scope of the show cause notice. He also submits that the appellants are entitled to clear the goods under D.F.R.C. 4. I have also heard Shri T.K. Kar, learned S. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not justified. The same are accordingly set aside. 6. As regards the clearance of the goods under D.F.R.C., I find that the said issue was not the subject matter of the adjudication proceedings. In fact, there is no detailed discussion in this regard in the impugned Order and there is one line in paragraph 17 of the impugned Order as under :- "17. The request of the importer for clearance of the goods under D.F.R.C. cannot be acceded to ... " I order for expunging the said line from the impugned Order. However, I make it clear that the Customs Authorities are at liberty to look into the aspect of clearance of the goods under D.F.R.C. afresh, if they so desire. Needless to say that before taking any decision on the said issue, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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