9911796707
TMI Blog2017 (1) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... or of appellant and against Revenue. - Appeal No.C/334/2005 - ORDER No.A/87845/16/CB - Dated:- 24-5-2016 - Mr. Ramesh Nair, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) Ms. Arti Raghavan, Advocate for Appellant Shri D.K. Sinha, Asstt. Commr. (A.R) for respondent Per : Ramesh Nair This appeal is directed against Order-in-Appeal No. 40/2005-MCH dt.17.1.2005 passed by Commissioner of Customs (Appeals), New Custom House, Mumbai-I, whereby the Ld. Commissioner (Appeals) set aside the order of the original authority and allowed the appeal filed by the Revenue. 2. The fact of the case is that the appellant filed Bill of Entry No.12656 dt. 18.11.2002 for clearance of 42 sets of Tesa Electronic Door Locks . T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ary evidence or material was on record to show that the order of the adjudicating authority is incorrect. She submits that though the Ld. Commissioner by setting aside the order of the original adjudicating authority allowed the appeal of the department but there is no outcome of the said order, for this reason also the order is not sustainable. As regard the mis-declaration, she submits that as per the contract of the appellant with the supplier they ordered for Tesa Electronic Door Locks . It is a mistake of the shipping agent who has interchanged the consignment oversightly and the wrong consignment was shipped for the appellant, this has been admitted by the shipping agent. Therefore from this fact, it is clear that mis-declaration can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The representative of the shipping Agency Shri Sharad Naik who appeared for personal hearing also agreed that it is a mistake on their part to ship a wrong consignment the explanation given as above appears to be genuine and there does not appear any malafide intention of the importer. I therefore hold that this is not a case of deliberate misdeclaration as the importers were not aware of this consignment till the same is examined by DC/Docks. It is however seen that the goods Tesa Guest Room Safes which are actually found in the consignment are not covered by the EPCG Licence therefore required to be assessed to duty on merits. The Bill Entry filed by the importers for Tesa Electronic Door Locks therefore required to be amended ..... X X X X Extracts X X X X X X X X Extracts X X X X
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