2015 (12) TMI 1145

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..... f heading 8302, later-on they classified the goods correctly under Chapter heading 7415. In those circumstances, it cannot be said that the respondent has mis-classified the goods as the description of the goods given by the respondent is correct. Therefore, confiscation of the goods is not warranted and consequently, redemption fine and penalty is not imposable. In these circumstances, I do not f .....

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..... dicating authority held that the goods were classifiable under Tariff heading 7415 and the respondent sought to classify the same under 8302 to obtain higher drawback claim, hence, the goods were held for liable for confiscation. Therefore, the goods were confiscated and consequently, redemption fine and penalty were imposed on the respondent. On appeal, the Commissioner (Appeals) set aside the de .....

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..... learned Commissioner (Appeals) has passed an appropriate order. 6. Considered the submissions made by both sides. 7. On perusal of the invoices I find that the respondent has clearly described the goods as Brass Builder Hardware (Nuts). Although the respondent has classified the goods under Tariff heading 8302, later-on they classified the goods correctly under Chapter heading 7415. In thos .....

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