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TMI Blog2008 (9) TMI 822X X X X Extracts X X X X X X X X Extracts X X X X ..... M.K.A.K. Mohiddin, JDR, for the Respondent. [Order per : P. Karthikeyan, Member (T)]. These are applications filed by M/s. Kawarlal Co., an importer of modified starch and M/s. International EXIM Agency, a Customs House Agent. Adjudicating allegation of mis-declaration of description of 7 consignments of PRIMOJEL as cellulose falling under CTH 3912 as against modified starch fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isposed of and accordingly we take the appeals. 2. The learned Counsel submits that every time a consignment of PRIMOJEL was cleared they had submitted supplier s invoice which contained complete chemical name of the product as well as the relevant Tariff Heading namely 3505 10 50. Therefore, the importer could not be alleged to have misdeclared the description of the goods. It is further subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order. 4. We have carefully considered the facts of the case and the submissions made by both parties. We find that Revenue has no case that the appellant M/s. Kawarlal Co. had suppressed the correct description of the goods imported. It is seen that the invoices furnished by the importer contained the complete details of the consignments including the applicable Tariff Heading. In the circum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation and penalty on the importer to be not sustainable. The appellants have not contested the demand of interest on the differential duty. Hence demand of interest is accordingly affirmed. There is no finding as to the abetment of the CHA in any offending transaction by the importer which had rendered the consignments in question liable for confiscation. Therefore, the penalty imposed on him und ..... X X X X Extracts X X X X X X X X Extracts X X X X
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