9911796707
TMI Blog2024 (3) TMI 1388X X X X Extracts X X X X X X X X Extracts X X X X ..... came up before this Tribunal in the case of COMMISSIONER OF CUSTOMS (PORT) , KOLKATA VERSUS M/S. SILPHA FINVEST P. LIMITED [ 2024 (3) TMI 246 - CESTAT KOLKATA] , wherein this Tribunal has examined the issue and observed that ' the impugned goods have 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.' As 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Customs Act, 1962. 3.1 The Revenue is aggrieved from the said order as it is claimed that the respondent, having deliberately mis-declared the goods, mandatory penalty under Section 114A of the Customs Act, 1962 should have been imposed on them. Therefore, the Revenue is in appeal before us. 4. Heard the Ld. Authorized Representative appearing on behalf of the appellant/Revenue and the Ld. Consultant appearing on behalf of the respondent. We have also perused the records placed before us. 5. In this case, the claim of the respondent is that they have correctly classified the impugned goods as 100% Polyester bed cover / Quilt Cover having merit classification under CTH 6304 of the Customs Tariff Act. The same issue came up before this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been described by the respondent. 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 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. 5.1 As we are of the view that the respondent imported Bed sheets which are having merit classification ..... X X X X Extracts X X X X X X X X Extracts X X X X
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