Classification of imported goods - LC PUFA Mix Oil with Sofinol...

Classification of imported goods - LC PUFA Mix Oil with Sofinol (edible grade) - whether to be classified under CTH 15079010 or CTH 15179090 - importer misclassified goods but without any intent to evade duty - voluntarily paid differential duty. Misclassification different from misdeclaration unless facts required to be disclosed were not disclosed. Misdeclaration must be intentional, not just wrong declaration. Penalty cannot be automatic, must pass mens rea test. No evidence of intent to evade duty by Customs House Agent (CHA). Penalty u/s 112B set aside as Show Cause Notice did not invoke specific sub-clause. Penalty u/s 114AA wrongly imposed on CHA as provision applies to fraudulent exporters. Impugned order set aside, appeal allowed by CESTAT.

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