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TMI Blog2017 (9) TMI 1089X X X X Extracts X X X X X X X X Extracts X X X X ..... entation to the Revenue. If the customs were of the opinion that such benefit is not available to the assesse, they were within their powers and jurisdiction to examine the same and to deny it. Similarly, a claim made by the assessee, which have not been found favour with by the Revenue, cannot be adopted as a ground to penalise the assessee. Appeal dismissed - decided against Revenue. - C/55212/2013-DB - A/61826/2017-CU[DB] - Dated:- 14-9-2017 - Mrs. Archana Wadhwa, Member (Judicial) And Mr. Devender Singh, Member (Technical) Shri. Satyapal, AR- for the appellant Shri. Ramesh Choudhary, Advocate - for the respondent ORDER Per : Archana Wadhwa After hearing Ld. DR Shri. Satyapal in support of the Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... act. 3. On appeal, Commissioner (Appeals) set aside the redemption fine and also the penalty imposed upon the appellant. He observed that the in terms of the provisions of Rule 11 Foreign Trade (Regulation) Rules, 1993, the appellant is required to make declaration as regards the value quality and description of the goods to the best of his knowledge and belief. 4. He further observed that the perusal of the shipping bill reveals that the same does not require the exporter to mention the entries number of DEPB, which is in the nature of entry of exemption notification. Inasmuch as there was no dispute about the correct description of the goods or as regards the value of the goods declared by the assessee, mentioning of the wrong entry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... FT authority to decide, even by the original adjudicating authority. As such, no order is being passed on the same. As regards, redemption fine and penalty, we find that there is no allegation of any mis- declaration of the description of the goods or the value of the same. It is well settled that the claim of wrong entry or a benefit, which is not available to the assessee, cannot be considered to be a mis- description on a mala-fide. The appellant have claimed the entry, and it was for the Revenue to adjudge the assessee s claim. The benefit was claimed by the assessee, according to his knowledge and belief and by making a clear representation to the Revenue. If the customs were of the opinion that such benefit is not available to the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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