2008 (8) TMI 637

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..... ing the records and hearing both sides, I find that the short question arising for consideration in this case is whether the confiscation of the subject goods ordered by the lower authorities and the consequential penalty imposed on the importer are sustainable in law. The appellants had imported certain goods [which were parts of compact fluorescent lamps (CFL, for short)] and sought clearance un .....

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..... the original authority did not succeed. Hence the present appeal. 2. In this appeal, there is no challenge to the demand of anti-dumping duty. In other words, the classification of the goods under CTH 8539 31 10 is not under challenge. The question arises as to whether, on the basis of the above classification, the finding of misdeclaration (misclassification) recorded against the importer by th .....

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..... round of misclassification because classification is essentially a departmental function. This view was taken in the case of Raj Television Network v. Commissioner of Customs, Chennai [2007 (215) E.L.T. 71 (Tri.-Chennai)]. Following the above law, the confiscation ordered by the lower authorities on the ground of misclassification of goods by the importer is set aside and consequently the penalty .....

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