TaxTMI 
TaxTMI 
2002 (10) TMI 703
X X X X Extracts X X X X
X X X X Extracts X X X X
....and in others 'embroidery without visible base' which classifiable under 5810.90. Carton No. 12-168 contained 'Embroidery without visible base and' carton Nos. 169-280 were found to contain visible 'embroidery with visible base'. 2. (a) The department held that the appellants had misdeclared the description of the goods. The major consignment being goods falling under 5810.90 at higher rate of duty. They also found the value of 3.2 US Dollars per K.G. to be low and fixed the same at 3.5 US dollars per K.G. The consignment was held liable for confiscation under Section 111(m) of the Customs Act and the importers were held liable for penalty under Section 112 for misdeclaration. The show cause notice was waived. (b) ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sp; The goods were sent by the foreign supplier through oversight and the mistake in shipment has been admitted by the foreign supplier. The price of both the goods were the same, therefore the bona fides of the importers cannot be questioned and they are not liable for penalty and goods are not liable for confiscation. (e) An excess duty of Rs. 1,69,152/- has been paid because of the enhancement of value which was refundable and they had incurred a demmurage of Rs. 1,51,015/-. 4. After hearing both the sides and considering the matter it is found :- (a) That the imported consignment was of 3,851 K.G. of embroideries without visible base and only 684 K.G. were with vi....