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TMI Blog2017 (3) TMI 829X X X X Extracts X X X X X X X X Extracts X X X X ..... to the value declared or the classification of the goods. Therefore, neither Section 113(i) nor Section 113(d) are attracted in the above case and therefore the penalties imposed requires to be set aside - appeal allowed - decided in favor of appellant. - C/27066/2013 - A/30129/2017 - Dated:- 1-2-2017 - Ms. Sulekha Beevi, C.S., Member (Judicial) Sh. N. Ram Reddy, Advocate for the Appellant. Sh. Guna Ranjan, Superintendent (AR) for the Respondent. [Order per: Sulekha Beevi, C.S.] 1. The appellant has filed the appeal challenging the penalty of ₹ 2 lakhs imposed under Section 114(iii) of Customs Act, 1962. 2. The appellants who are manufacturers and exporters of pharmaceutical products, exported various product ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntioning of the serial no of DEPB schedule is not mandatory. That therefore the goods are not liable for confiscation either under Section 113(d) or 113(i). The appellant happened to avail the excess credit only because the appellant mis-took the product to come under code no 62 at serial no. 42. He submitted that when the adjudicating authority has not confiscated the goods under Section 113 (d), the Commissioner (Appeals) has erred in proceeding to confiscate the goods under Section 113(i). That therefore no penalty can be imposed on the appellant. 5. On behalf of the department, the Ld. AR Sh. Guna Ranjan reiterated the findings in the impugned order. He submitted that the appellants have availed excess credit by mis-declaring the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, the conclusion of the adjudicating authority that the goods are liable for confiscation under Section 113(d) is not within the lines of law. Further, the Commissioner (Appeals) has given a go by to the conclusion arrived by the adjudicating authority and proceeded to hold that the goods are liable for confiscation under Section 113(i). The said sub-clause (i) of Section 113 is as under: (i) any goods entered for exportation which do not correspond in respect of value or in any material particular with the entry made under this Act or in the case of baggage with the declaration made under section 77; 7. The allegation raised against the appellant is that they have mentioned wrongly the serial no. of the product code in the shippin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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