Appeal allowed, redemption fine overturned for misdeclaration of goods. Classification dispute deemed irrelevant.

The appeal was allowed, and the orders imposing a redemption fine and penalty for misdeclaration of goods were set aside. The dispute over the classification of goods under specific entries was deemed irrelevant as the goods were cleared for home consumption under a different heading.

---

---

The appeal was against a redemption fine and penalty imposed for misdeclaration of goods. Goods were initially warehoused and later cleared for home consumption under Heading 98.01. Classification dispute under entries 8484.90 and 8485.90 deemed irrelevant. Orders were set aside, and appeal was allowed.

---