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TMI Blog2022 (6) TMI 827X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant. Thus, this is a case of simple clerical error and there is no case of contumacious conduct on the part of the appellant. Confiscation and penalty both under Section 112(a)(ii) and 114AA of the Act set aside - appeal allowed - decided in favor of appellant. - Customs Appeal No. 50720 of 2021-SM - FINAL ORDER NO. 50524/2022 - Dated:- 17-6-2022 - Mr. Anil Choudhary, Member (Judicial) Sh. Bipin Garg, Advocate for the appellant Ms. Tamanna Alam, Authorised Representative for the respondent ORDER The issue involved in this appeal is whether Redemption fine of Rs. 12 lakhs and penalty of Rs. 9 lakhs have been rightly imposed under Section 112(a)(ii) and Section 114AA, respectively. 2. Brief facts of the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... um instead of Apatite (GR) Calcium Phosphate . It appeared to Revenue that as the appellant is a regular importer of calcium phosphate they have deliberately misclassified the goods in the Bill of Entry for paying lower custom duty as the total duty BCD plus IGST on Apatite (GR) Calcium Phosphate was 10% whereas on calcium phosphate it is 28% or (10% + 8%). It further appeared that for import of calcium phosphate under tariff heading 28352690, the importer have to obtain NOC from the Drug Controller Department, as required under the Drugs and Cosmetic Act. Thus it appeared to Revenue that in order to skip this mandatory requirement they have misclassified the goods. 4. The appellant reiterated the request for correction of classifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the Commissioner (Appeals) who was pleased to reject the appeal confirming the order in original. Being aggrieved, the appellant is before this Tribunal. 7. Learned Counsel for the appellant inter alia urges that there is no case of any deliberate mis-declaration made out. The Bill of Entry was filed by the Clerk of the appellant, who filed the Bill of Entry based on the documents like Commercial Invoice and Bill of Lading. However, as soon as the matter came to the knowledge of the Senior Officer in appellant company, they immediately have suo-motu filed application for rectification and offered to pay the differential duty, even before any inspection or dispute raised by the Customs Department. Thus, in the facts and circumstanc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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