1994 (3) TMI 236

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....the Respondent. [Order]. - This appeal is filed against the order of the Collector of Customs and Central Excise, Hyderabad dated 20-4-1993. Under the impugned order a penalty of Rs. 50,000/- has been levied on the petitioner on the ground that the petitioner has cleared goods pending approval of the classification list. However, the adjudicating authority has dropped proceedings relating to....

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.... authority. 4. It is seen from the narration of facts as set out in the order of the learned lower authority that the appellants got their classification list approved for the first time on 27-6-1986. Thereafter they had been filing, as required under the law, classification lists regularly and these are kept pending for approval as the goods were to be tested and the chemical report of th....

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....ld stop their clearances just because the Assistant Collector concerned had not chosen to finalise their classification list. The appellants had no reason to doubt that their goods were not classifiable under the heading which was earlier approved. The authorities apparently would have been also receiving the RT-12 returns and also assessing the same regularly. In this background the only understa....