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TMI Blog2019 (9) TMI 397X X X X Extracts X X X X X X X X Extracts X X X X ..... Departmental Authorities for waiver of the penalty and in such circumstances, in view of a very low and marginal difference of the chemical material (Boron) content in the goods imported and that too is one of several components and that other parameters as given in the Laboratory Report being within limit is not disputed by the learned counsel for the parties, would bring the commodity in question under Non Alloy Steel and the Authority concerned should have taken a liberal view of the matter regarding the imposition of penalty and redemption fine in question imposable on the goods. Therefore, with the liberty to the Assessee to approach the competent Authority concerned for waiver of fine and penalty, we dispose of the present Appeal. X X X X Extracts X X X X X X X X Extracts X X X X ..... ll certificate No.08071204 dated 12.7.2008 issued by the foreign supplier M/s.Tycoons World Wide Group (Thailand) Public Co. Ltd. Thailand. The referred invoice and packing list also have confirmed the description of goods as declared in the Bill of Entry. The composition of goods given in Mill Certificate showed the goods as "Non Alloy" steel of given description. Accordingly, the importer had filed the Bill of Entry for the subject goods viz., Non-Alloy-CHQ wire rods claiming benefit of Notification No.21/2002, Serial No.190C, under CTH 72139920. As per the said Notification, "Non-Alloy Steel" products falling under CTH 72 were exempted from payment of Basic Customs Duty." 5. So far as the valuation is concerned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion was imposed, which has been upheld by the learned Tribunal. He further submitted that the Assessee had no mens rea in this regard and therefore, the imposition of penalty and redemption fine deserve to be set aside. 4. Per contra, the learned Senior Standing Counsel for the Revenue, Mr.Pramod Kumar Chopda supported the impugned order of the learned Tribunal. 5. Having heard the learned counsel for the parties, we are of the opinion that no question of law arises under Section 130 of the Act for consideration by this court. We feel that the Assessee ought to have approached the Departmental Authorities for waiver of the penalty and in such circumstances, in view of a very low and marginal difference of the chemical material (Boron) con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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