2015 (12) TMI 405

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..... has given a categorical finding that there was no mis-declaration of the goods and claiming of the benefit of Notification cannot be called mis-statement. He has also recorded that an identical machine was allowed the benefit of the notification in Mumbai port. As such, it has to be held that the importer held a bonafide belief that they were entitled to the benefit of exemption notification. Acc .....

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..... For the Respondent : None ORDER Per : ARCHANA WADHWA Being aggrieved with the order passed by Commissioner vide which he has allowed re-export of goods declared as Ci Navigation System , Revenue has filed the present appeal. 2. We have heard Shri Pakshi Rajan learned A.R. appearing for the Revenue. Nobody appeared for the respondents. As per facts on record, the respondent .....

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..... redemption fine was imposed and no penalty was also imposed. 4. We find that the Commissioner has given a categorical finding that there was no mis-declaration of the goods and claiming of the benefit of Notification cannot be called mis-statement. He has also recorded that an identical machine was allowed the benefit of the notification in Mumbai port. As such, it has to be held that the impor .....

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