9911796707
TMI Blog2024 (3) TMI 414X X X X Extracts X X X X X X X X Extracts X X X X ..... stoms Tariff Act, in these circumstances, the charge of suppression of facts is not sustainable against the respondent. Therefore, we do not find any merit in the appeal filed by the Revenue. Accordingly, the same is dismissed. - HON BLE SHRI ASHOK JINDAL , MEMBER ( JUDICIAL ) And HON BLE SHRI K. ANPAZHAKAN , MEMBER ( TECHNICAL ) Shri Subrata Debnath and Shri Ashish Mishra , Authorized Representatives for the Appellant / Department Shri S. C. Ratho , Consultant for the Respondent ORDER Order : [ Per Shri Ashok Jindal ] The Revenue is in appeal against the impugned order wherein mandatory penalty under Section 114A of the Customs Act, 1962 was not imposed on the respondent by way of the impugned order. 2. The facts of the case are that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the Ld. Consultant/Authorized Representative appearing on behalf of the respondent. We have also perused the records placed before us. 5. We find that the respondent has abandoned the goods. 6. In this case, the claim of the respondent is that they have correctly classified the impugned goods as Polyester Bed Sheet having merit classification under CTH 6304 of the Customs Tariff Act. The same issue came up before this Tribunal in the case of Commissioner of Customs (Port), Kolkata v. M/s. Silpha Finvest P. Ltd. [Final Order No.75376 of 2024 dated 29.02.2024 in Customs Appeal No. 75811 of 2018 CESTAT, Kolkata], wherein this Tribunal has examined the issue and observed as under: - 6. In view of the submissions made by the respondent in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve been correctly classified by the respondent and the same are not liable for confiscation. We further hold that the respondent is liable to pay duty by classifying the impugned goods under CTH 6304 of the Customs Tariff Act and no penalty is imposable on the respondent. No redemption fine is payable by the respondent. 6.1 As we are of the view that the respondent imported Bed sheets which are having merit classification under CTH 6304 of the Customs Tariff Act, in these circumstances, the charge of suppression of facts is not sustainable against the respondent. 7. Therefore, we do not find any merit in the appeal filed by the Revenue. Accordingly, the same is dismissed. ( Dictated and pronounced in the open court ) - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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