2018 (4) TMI 922

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..... lants have claimed the exemption Notification, but they have not mis-declared the description of the goods, the eligibility of the notification is based on interpretation, therefore, merely claiming the exemption notification does not amount to mis-declaration particularly when the goods were correctly declared. It cannot be said that the appellants had any mala fide intention of fraudulently c .....

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..... mposed under Section 114(A) of the Customs Act, 1962. 2. The fact of the case is that the appellant have imported the goods claiming that the same is meant for manufacture of Optic Fiber Cables (8544.70) and claimed the exemption Notification No. 24/2005-Cus dated 01.03.2005. For claiming this notification, the appellants have obtained registration certificate and duty exemption certificate by .....

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..... the submissions made by learned AR and perused the records. We find that though the appellants have claimed the exemption Notification, but they have not mis-declared the description of the goods, the eligibility of the notification is based on interpretation, therefore, merely claiming the exemption notification does not amount to mis-declaration particularly when the goods were correctly declar .....

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