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TMI Blog2023 (7) TMI 837X X X X Extracts X X X X X X X X Extracts X X X X ..... agent in classifying the imported goods under CTH 8907 9000 instead of CTH 8907 1000 denial of exemption benefit of the notification is not justified. Other than alleging as to wrong classification apparently declared by the appellant itself, the respondent has not adduced any evidence, to suggest that what was imported by the appellant was not inflatable Raft. The impugned order dated 30.04.2013 is set aside - appeal allowed. - Customs Appeal No. 41692 of 2013 - FINAL ORDER No. 40581/2023 - Dated:- 14-7-2023 - MR. P. DINESHA, MEMBER (JUDICIAL) AND MR. VASA SESHAGIRI RAO, MEMBER (TECHNICAL) Shri N. Viswanathan, Advocate For the Appellant Smt. Anandalakshmi Ganeshram, Superintendent / A.R. For the Respondent ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty demand but reduced the penalty imposed from Rs.5,00,000/- to Rs.2,00,000/-. Being aggrieved, the importer has come on appeal before this forum. 3. In the grounds of appeal, the appellant have submitted that Life Rafts were imported from M/s. Fujikura Rubber Ltd., Japan with models FRN-SN 6 [2 nos.] FRN-SN 20 [4 nos.] and FRN-SN 25 [2 nos.] for their own use and the imported goods were described in the invoice and packing list as IFERAFT and the first three letter of these models denote that these are inflatable. The Customs broker due to inadvertent mistake has classified the imported goods under CTH 8907 9000 instead of CTH 8907 1000. 4. Ld. Advocate Shri N. Viswanathan has submitted that their Bill of Entry was facilitated und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he lower authority. It was argued that confirmation of the demand and penalty for the only reason that their clearing agent made an inadvertent mistake in the Bill of Entry and by refusing to permit the correction of the said entry even when supported by corroborative evidence is not justified or proper. The appellant has relied upon the decision of the Bombay High Court in the case of Dimension Data India Pvt. Ltd. vs. Commissioner of Customs [2021 (376) ELT 192 (Bom.)], wherein it was held that inadvertent error of classification on self-assessed Bill of Entry should be permitted. 7. The Ld. Authorised Representative Smt. Anandalakshmi Ganeshram has reiterated the findings of the lower adjudicating authorities. She has contended that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he supplier indicating that M/s. Fujikura Rubber Ltd., Japan has despatched inflatable Life Rafts only and in the invoice the imported goods were mentioned as IFERAFTS which is the short form of inflatable Life Rafts . Even on verification from the maintenance manual for Life Rafts sent along with the consignment imported, imported Life Rafts were clearly indicated as inflatable Life Rafts. However, the lower authorities had not considered the above evidence as the imported goods are to lose their identity once OCC has been granted. 11.1 We find that the appellants have mentioned the imported goods as Life Raft FRN-SN 6 [2 nos.] FRN-SN 20 [4 nos.] and FRN-SN 25 [2 nos.] in the Bill of Entry filed though showed their classification und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the exporter i.e, M/s. Fujikura Rubber Ltd., Japan manufactures only inflatable Life Rafts. We have gone through the copy of the maintenance manual which was retrieved from the imported goods and the relevant pages of which are reproduced below: - 13.2 From the above, it is clear that the imported goods are inflatable Life Rafts only and so, eligible for the benefit of the Notification No. 21/2002-Cus dated 01.03.2002. For committing an inadvertent mistake by the clearing agent in classifying the imported goods under CTH 8907 9000 instead of CTH 8907 1000 denial of exemption benefit of the notification is not justified. 14. Other than alleging as to wrong classification apparently declared by the appellant itself, the re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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