2011 (2) TMI 818

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..... w, mens rea cannot be attributed to them nor confiscation and imposition of penalty can be resorted to - Decided in favour of assessee.
Hon'ble Dr. CHITTARANJAN SATAPATHY, Technical Member Appearance Shri S. Murugappan, Adv., for the appellants Ms. Indira Sisupal, JDR for the respondents Heard both sides. 2. In this appeal, the appellants are not contesting the classification and the rate of duty determined by the Customs authorities. Shri S. Murugappan, Ld. Advocate, appearing for the appellants states that the challenge is limited to confiscation of goods, imposition of redemption fine and penalty imposed on the appellants. He states that the impugned goods imported by the appellants were described as follows along with the Custo .....

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..... ata 2004 (163) ELT 359 (Tri.- Kolkata) 2. Hindustan National Glass & Ind. Ltd. Vs. CC, Kolkata 2002 (145) ELT 162 (Tri.- Kolkata) 3. Alstom Transport Ltd. Vs. CC, Chennai 2007 (220) ELT 312 (Tri.- Chen.) 4. Raj Television Network Vs. CC, Chennai 2007 (215) ELT 71 (Tri.- Chen.) He states that as per these decisions, finalization of the tariff heading under which the goods should fall is the ultimate job of the customs authorities and if the appellants have claimed wrong classification according to their limited understanding of the customs law, mens rea cannot be attributed to them nor confiscation and imposition of penalty can be resorted to. 4. Heard the Ld. DR, Ms. Indira Sisupal, who supports the impugned order. She states that t .....

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..... ng invoices which indicate a different classification at the port of export but the appellants have deliberately indicated a different entry to evade customs duty and claim lower assessment. Had the department gathered any such evidence, the matter could have been viewed differently. But, no such case has been made out by the customs authorities. 6. The apprehension of the Ld. DR that under the new system of assessment based on computerization and risk management system, if the assessees do not indicate the correct classification and rate of duty, there is likelihood of revenue loss is well founded. But, I find that no change in the law has been made to take into account such apprehension, and hence, however well founded the same may be, i .....

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