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TMI Blog2014 (5) TMI 633X X X X Extracts X X X X X X X X Extracts X X X X ..... o penalty under Section 112 of the Customs Act is leviable - Decided against Revenue. - C/89/2011-Mum. - Final Order No. A/31/2013-WZB/C-I(CSTB) - Dated:- 8-11-2012 - Shri Ashok Jindal, Member (J) and P.R. Chandrasekharan, Member (T) Shri P.N. Das, Commissioner (AR), for the Appellant. Shri J.H. Motwani with Sushant Murthy, Advocates, for the Respondent. ORDER Revenue is in a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... phy Act read with Section 11 of the Customs Act, 1962. Therefore issue of classification was raised. 3. After adjudication, the adjudicating authority held that the goods are liable for confiscation under Section 111(m) of the Customs Act for misdeclaring the said goods and thereby classifying them wrongly and availing wrong notification. But the adjudicating authority did not impose penalty un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . No such entry is seen against tariff Item 8517 70 90 where the impugned goods will be appropriately classifiable. There is suggestion in para 6 and in para 16(b) of the SCN that every equipment which functions using wireless transmission or reception requires such a licence at the time of import in view of the provisions of Section 3 of the Indian Wireless Telegraphy Act, 1933 read with Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elf amount to possession. In the case before me, the goods were originally classified under CTI 8525 20 17, 8525 20 19 and 8517 12 20. Against this heading the import policy is that it is allowed free . Now classification is suggested under CTI 8517 70 90. Against this item also import policy is noted as free . So the proposed change in classification cannot bring in a new restriction. Further, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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