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TMI Blog2024 (9) TMI 1429X X X X Extracts X X X X X X X X Extracts X X X X ..... eets, which are properly classifiable under Customs Tariff Heading 6304. It is admitted that the articles which have been imported by the respondents are woven fabric of synthetic filament yarn, but they are Bed spreads / Bed sheets and quantity of the goods in numbers has been described by the respondents. In the circumstances, the merit classification of the impugned goods is under CTH 6304 of the Customs Tariff Act. Therefore, the impugned goods classified as Bed spreads (Bed sheets) classifiable under CTH 6304 of the Customs Tariff Act. In view of this, the impugned goods have been correctly classified by the respondents and the same are not liable for confiscation. The respondents are liable to pay duty by classifying the impugned good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly confiscated; demands of duty were confirmed against the respondents by classifying the goods under CTH 5407 along with redemption fine of Rs.2,50,000/- in each case under Section 125 of the Customs Act, 1962, along with interest; penalties of Rs.1,00,000/- and Rs.1,25,000/- were also imposed under Section 112(a) of the Customs Act, 1962 on the respondent no. 1 and respondent no. 2 respectively. 3.1. Aggrieved from the said orders, the Revenue is before us on the ground that as it had been alleged against the respondents that they had wilfully misdeclared the goods, therefore, penalties under Section 114A of the Customs Act, 1962 should have been imposed on the respondents. 4. The Ld. Authorized Representative appearing on behalf of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sheets and quantity of the goods in numbers has been described by the respondents. In the circumstances, the merit classification of the impugned goods is under CTH 6304 of the Customs Tariff Act. Therefore, we classify the impugned goods as Bed spreads (Bed sheets) classifiable under CTH 6304 of the Customs Tariff Act. In view of this, we hold that the impugned goods have been correctly classified by the respondents and the same are not liable for confiscation. 7.1. We further hold that the respondents are liable to pay duty by classifying the impugned goods under CTH 6304 of the Customs Tariff Act and no penalty is imposable on the respondents. No redemption fine is payable by the respondents. 8. In view of the above, we dismiss the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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