2008 (7) TMI 837

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s. Bata India Ltd. imported three consignments of footwear, which were sought to be cleared under bills of entry claiming concessional rate of countervailing duty at the rate of 8% under Notification No. 5/2006-C.E. dated 1-3-2006. The exemption was available to footwear sold at retail sale price (RSP) between Rs. 250/- to Rs. 750/-. The important condition of the Notification was that RSP was ind....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he differential duty due along with interest and to penalise them under Section 114A/112(a) of the Act. The Commissioner disposed the Show Cause Notice by dropping all the proposals except the proposal to penalise them under Section 112(a) "for not having the condition of embossed price on the footwear itself at the time of filing the bill of entry". He imposed penalty of Rs. 10,000/- under Sectio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the impugned goods liable for confiscation under Section 111(m) and was therefore liable to penalty under Section 112(a) of the Act was not in accordance with law and deserved to be set aside. The learned S.D.R. reiterates the findings contained in the impugned order. 3. On a consideration of the case records, I find that the appellants had embossed the retail sale price on the cartons con....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f the notification for the impugned goods to be eligible for the concession under Notification No. 5/2006. However, it cannot be said that the importer misdeclared either the description or value or any other aspect relating to the impugned goods in the bill of entry. In such a situation, it is incorrect to hold that the appellant had misdeclared the goods under import and rendered the same liable....