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2000 (11) TMI 646
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....ts. Shri Arun Chopra, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - This appeal is against the order of the Commissioner of Customs imposing on the appellant a penalty of Rs. 26.84 lacs under Section 114 of the Customs Act, 1962. 2. The appellant had reimported a consignment of cefaclor suspension and capsules, which was found unsuitable by the consigne....
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....he duty due. 3. It is the contention of the appellant that sub-heading 32 was wrongly shown in the Bills of Entry. On its coming to know about the wrong classification, it wrote to the department in September, 1999, pointing out the wrong classification and tendering the duty payable with interest for the intervening period. Therefore, penalty is not leviable. 4. After hearing the ....