2022 (12) TMI 1339

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..... 6109030? - Confiscation - redemption fine - penalty - HELD THAT:- The facts are not under dispute that the description of the goods namely Aluminium Profiles indicated in the import documents was the same as declared by the appellants in Bills of entry filed before the authorities at the port of import. Insofar as change in classification of the product in question is concerned, the appellants bon .....

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..... rnished in the Bills of entry, the said statutory provisions do not apply for penalizing the importer-appellants. Appeal allowed.
HON'BLE MR. S.K. MOHANTY, MEMBER (JUDICIAL) AND HON'BLE MR. C.J. Shri N. D. George, Advocate for the Appellant Shri S. K. Hattangadi, Authorized Representative for the Respondent ORDER PER : S. K. MOHANTY Brief facts of the case are that the appellants herein ha .....

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..... the appellants have preferred these appeals before the Tribunal. 2. Learned Advocate appearing for the appellants submitted that there is no mis-declaration of goods and thus, the provisions of Section 111(m) of the Customs Act, 1962 cannot be attracted for confiscation of the imported goods and for payment of redemption fine and penalty under Section 125 and Section 112 (a) respectively ibid. T .....

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..... authorities at the port of import. Insofar as change in classification of the product in question is concerned, the appellants bonafidely believed that the product should appropriately be classified under 76042990 and accordingly, filed the Bills of entry classifying the product under the said CTH. It is not the case of Revenue that the appellants had mis-declared the goods with an intent to evade .....

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