Penalty for failure to file classification list was unwarranted where exempt goods and inadvertent omission showed no gain.

Penalty for omitting to file a classification list was held unwarranted where the goods were exempt from duty and no apparent benefit could be gained from the omission. The lapse was treated as inadvertent, and on that basis the penal provision was not attracted. The tribunal found it unnecessary to examine the remaining issues and set aside the impugned order.

---

---

Issues: Whether penalty was liable to be imposed for omission to file the classification list in respect of goods that were exempt from duty.

Analysis: The goods in question were exempt from duty at the relevant time, and the appellant had no apparent advantage to gain by omitting to file the classification list. The omission was treated as inadvertent. In such circumstances, imposition of penalty under the penal provision was found unwarranted, and the tribunal found it unnecessary to examine the remaining issues.

Conclusion: Penalty was not justified; the appeal was allowed and the impugned order was set aside.

---