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TMI Blog2019 (5) TMI 1730X X X X Extracts X X X X X X X X Extracts X X X X ..... irst Schedule to the Customs Tariff Act, 1975 - HELD THAT:- The impugned order is premised on the finding that the goods were declared as speaker and that corresponding to such description is heading no. 8518 2200 of the First Schedule to Customs Tariff Act, 1975. Though the importer did declare the goods as speaker , we are unable to perceive that it could foster a wrong impression in the mind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Shri JH Motwani, Advocates for appellant Shri Manoj Kumar, Assistant Commissioner (AR) for respondent ORDER Per: C J Mathew Appellant assails the detriments of redemption fine, attendant upon confiscation under section 111(m) of Customs Act, 1962, and imposition of penalty of ₹ 5,00,000/- under section 112(a) of Customs Act, 1962. 2. M/s Sahil International had file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... voice and bill of lading and as the imported goods were primarily iPod docks . He contends that speaker , which was also incorporated in the description, was unjustifiably used for rendering the finding of mis-declaration as it was not of their own volition but drawn out from the bill of lading. 4. He submits that, with the materials particulars having been furnished to the assessing officer, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mised on the finding that the goods were declared as speaker and that corresponding to such description is heading no. 8518 2200 of the First Schedule to Customs Tariff Act, 1975. Though the importer did declare the goods as speaker , we are unable to perceive that it could foster a wrong impression in the minds of examining officer. This was not an assessment under the risk management system b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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