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TMI Blog2017 (9) TMI 903X X X X Extracts X X X X X X X X Extracts X X X X ..... goods in question are not prohibited goods, therefore, provision of Section 112 (a) (i) of the Act are not applicable to the facts in this case. Redemption fine and penalty set aside - appeal allowed - decided in favor of appellant. - Customs Appeal No. 70840 of 2016 (SM) - Final Order No. 70995/2017 - Dated:- 6-9-2017 - Shri Ashok Jindal, Member ( Judicial ) Shri G.K. Sarkar, Advocate for the Appellant Shri Pawan Kumar Singh, Authorized Representative (DR) for the Respondent ORDER Per. Ashok Jindal The appellant is in appeal against the impugned order wherein redemption fine and penalty has been imposed thereon. 2. The brief facts of the case are that the appellants engaged in trading of Silicon Electrical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng slips etc. It is a case of classification of goods. The Adjudicating Authority is required to proper classify the goods and merely on the basis of mis-classification, it cannot be alleged that appellant has mis-declared the goods. He further submitted that a report of Chartered Engineer was scrutinised by the Assistant Commissioner and who observed that the strips in question are capable of being used as transformer core. In that circumstances, the charge of mis-declaration is not sustainable. He further submitted that as the goods are allowed to be re-export, in that circumstances redemption fine and penalty are not imposable on the appellant on the ground of mis-declaration in the light of the decision of this Tribunal in the case of J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration and mis-clasification is not sustainable against the appellant. 8. Moreover, goods has been held liable for confiscation under Section 111(m) of the Customs Act, 1962. 9. The provisions of Section 111 (m) are reported as under :- [any goods which do not correspond in respect of value or in any other particular] with the entry made under this Act or in the case of baggage with the declaration made under Section 77 [in respect thereof or in the case of goods under transhipment, with the declaration for transhipment referred to in the proviso to sub-section (1) of Section 54 10. I find that, as discussed above, there is no mis- declaration, therefore, provision of Section 111 (m) are not invokable to the facts of the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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