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TMI Blog2018 (8) TMI 832X X X X Extracts X X X X X X X X Extracts X X X X ..... om where they were exported and therefore, the classification of the goods claimed by the importer in the Bill of Entry is correct classification for the entire consignment - the finding of change in classification and mis-declaration held by Original Authority, does not sustain. Appeal allowed - decided in favor of appellant. - APPEAL Nos. C/59365 & 59862/2013-CU[DB] - C/A/71299-71300/2018-CU[DB] - Dated:- 25-6-2018 - Smt. Archana Wadhwa, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Ms Stuti Saggi, Advocate for Assessee Shri Gyanendra Kr. Tripathi, Asstt Commissioner (AR), for Revenue ORDER Per: Anil G. Shakkarwar Above stated two appeals are arising out of Order-in-Original No. 8/COMMR/CU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der 76069190 and ordered to assess the said goods @22.853% rate of duty. He further confiscated the goods and imposed redemption fine of ₹ 4 lakhs and ordered for clearance of goods after payment of redemption fine and payment of duty at decided classification and enhanced value and also imposed penalty of ₹ 1 lakh under Section 112 of Customs Act, 1962. Aggrieved by the said order, importer has filed Appeal No.C/59365/2013 with a prayer to set aside the impugned order. Revenue has filed Appeal No.C/59862/2013, stating that the impugned order is cryptic and non speaking and pleaded for remanding the matter to the Original Adjudicating Authority. 3. Heard the learned Counsel for importer, the learned Counsel for importer has s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as scrap at the country from where they were exported. She, therefore, pleaded to set aside the impugned Order-in-Original. 4. Heard the learned A.R. for revenue who has submitted that the grounds of appeal of revenue are that the impugned order is cryptic and non speaking and therefore the matter may be remanded to the Original Adjudicating Authority. 5. Having considered the submissions and on perusal of records, we find that submissions made by the learned Counsel for importer is that the description of the goods declared in the Bill of Entry were as per documents received from the foreign supplier and that due to said reason there was no mis-declaration in the present case are tenable. We also find that there was no intention of a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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