1996 (6) TMI 200

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....s. [Order]. -  By the present appeal the appellants have agitated confiscation of the imported goods as also imposition of penalty. 2.  The facts of the case are the appellants imported certain chemicals for the manufacture of P.P. medicines. In the bill of entry they described the goods as chemical Tetra methyl quanidine and claimed concessional rate of duty under Notification ....

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....he also cited and relied upon the decision of this Tribunal in the case of Grovers Overseas Pvt. Ltd. reported in 1990 (46) E.L.T. 129 (Tribunal). 4. Shri Y.R. Kilanyia, learned JDR for the respondent submits that misdeclaration about Notification is there and that correct Notification was not cited and the benefit was claimed on the basis of Notification which was not applicable in the ca....