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TMI Blog2017 (11) TMI 1344X X X X Extracts X X X X X X X X Extracts X X X X ..... ds will be in control of the Customs authorities. Classification of the product is claimed under a particular heading. The nature of product for classification could be more appropriately arrived at by physical examination only. Prima facie, Rudraksh classification, as a product of the particular chapter is to be examined with reference to the nature and the manner in which it is imported, whether it is plant product, for use or worked upon product or any declared other purposes. In such situation, it will not be correct to take a penal action against the Appellant who is director of the CHA for filing a classification under a particular chapter. Penalty set aside - appeal allowed - decided in favor of appellant. - C/51185/2017-CU[D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7; 1.00 Crore. A penalty amount equal to duty was also imposed on the importer. A penalty of ₹ 6,00,000/- was imposed on the appellant under Section 112 (a) of the Customs Act, 1962. 3. The ld. Counsel appearing for the appellant submitted on the following lines. 3.1 The appellant is a Director of the CHA Co. and on due verification of KYC norms based on the documents and submissions made by the importer, filed the present bill of entry. The goods were subjected to examination in the presence of witnesses and the Revenue raised the issue of certain excess quantity as well as mis-classification of the product. The classification adopted in the Bill of Entry is as per the instruction of the importer. For a classification of a prod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... availability of 2 check lists at the time of filing Bill of Entry. (c) Irrespective of any action under CHA Regulation, the appellant is found to be liable for penalty under Section 112 (a) based on the evidences appreciated by the original authority. Not informing the Customs authorities about correct classification and not advising the importer on the correct course of action is covered by the provisions of Section 112 (a) for penalty. 5. We have heard both the sides and perused the appeal records. 6. We note that the goods imported were described as Rudraksh. Admittedly, these are products of plant origin. The contending classifications are between Chapter 44 and Chapter 14. Chapter 44 deals with goods and articles of wood an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the original authority. As noted already, the goods were imported and the Bill of Entry was filed for warehousing. Warehoused goods will be in control of the Customs authorities. Classification of the product is claimed under a particular heading. As seen above, the classification is a matter of dispute, which was resolved by the adjudicating authority. The nature of product for classification could be more appropriately arrived at by physical examination only. Prima facie, Rudraksh classification, as a product of the particular chapter is to be examined with reference to the nature and the manner in which it is imported, whether it is plant product, for use or worked upon product or any declared other purposes. In such situation, it will n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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