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TMI Blog2018 (4) TMI 1049X X X X Extracts X X X X X X X X Extracts X X X X ..... tener' instead of 'button' - the classification of goods in bill of entry no. 784321 dated 16th February 2009 under heading 9606 2100 of the First Schedule to the Customs Tariff Act, 1975 with 'nil' rate of additional duty upheld. The dispute is one of classification, both the fasteners and buttons find use in garments and it is only the policy framework of the Government of India that has assigned additional duty to one while exempting the other. Such outcome of policy framework are not permanent and a classification which chooses, in the absence of specific description, to suit commercial advantage does not necessarily imply a deliberate attempt to misdeclare. Confiscation of earlier as well as live consignments - Held that: - on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fiscation but the live consignment valued at ₹ 13,62,229/- allowed to be redeemed on payment of fine of A penalty of ₹ 2,00,000/- was imposed on the importer, M/S Sunil Traders, under section 112(a) of the Customs Act, 19962. Aggrieved by this order M/S Sunil Traders is in appeal before us. 2. The duty in dispute is the difference in rate of additional duty in the two rival classifications. The declared classification was not accepted as the goods were 'snap buttons' or 'snap fasteners' and not sew buttons'. 3. It is the contention of the Learned Counsel that a reopening of assessments of was not permissible by recourse to section 28 of Customs Act, 1962, that the adoption of alternative classification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m for fastening or bringing two ends of a garment together which could be buttons, fasteners or any other, as a 'fastener' instead of 'button'. 6. The dispute is one of classification, both the fasteners and buttons find use in garments and it is only the policy framework of the Government of India that has assigned additional duty to one while exempting the other. Such outcome of policy framework are not permanent and a classification which chooses, in the absence of specific description, to suit commercial advantage does not necessarily imply a deliberate attempt to misdeclare. 7. The goods covered by the live as well as the previous consignments have been held liable for confiscation under section 111 (m). In view o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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