https://www.taxtmi.com/caselaws?id=241530 Penalty was held unsustainable where the importer had declared the goods as fixed wireless terminals in complete set, paid duty with interest, and the dispute related to classification under the proper customs heading. The Tribunal noted that correct classification was the assessing officer's responsibility and found no material showing a deliberate attempt by the importer to evade duty or avoid payment of CVD. In the absence of any intention to suppress classification facts or evade levy, the foundation for penalty was absent. Penalty was therefore not imposable, the assessee's appeal was allowed, and the Revenue's appeals against deletion of penalty were rejected. en-us Thu, 12 Apr 2012 00:00:00 +0530 Thu, 26 Dec 2013 07:48:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241530 Penalty was held unsustainable where the importer had declared the goods as fixed wireless terminals in complete set, paid duty with interest, and the dispute related to classification under the proper customs heading. The Tribunal noted that correct classification was the assessing officer's responsibility and found no material showing a deliberate attempt by the importer to evade duty or avoid payment of CVD. In the absence of any intention to suppress classification facts or evade levy, the foundation for penalty was absent. Penalty was therefore not imposable, the assessee's appeal was allowed, and the Revenue's appeals against deletion of penalty were rejected. Case-Laws Customs Thu, 12 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241530