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of <h1>Supreme Court dismisses Civil Appeal, allows waiver of penalty. No costs awarded.</h1> The Supreme Court dismissed the Civil Appeal but allowed the appellant to seek waiver of the penalty amount from the respondent, with no costs awarded. - ... Classification of Dry (Betel) nuts under CTH 08129090 or CTH 08028020 – Mis-declaration of Goods – Imposition of redemption fine, duty and penalty – Tribunal vide impugned order reported in [2015 (8) TMI 1069 - CESTAT KOLKATA] held that goods imported by appellant were liable for confiscation – Once imported goods were found to be classifiable under CTH 0802 8020, their import is not allowable if their CIF value is below ₹75 per kg. as provided in DGFT Notification - Supreme court found no reason to interfere with impugned order of tribunal - Accordingly, appeal dismissed. Summary: The Supreme Court dismissed the Civil Appeal without interference but allowed the appellant to request waiver of the penalty amount from the respondent. No costs were awarded. (Citation: 2015 (8) TMI 1169 - SC)
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