2009 (11) TMI 712

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....of Entry on 3-7-2007 for clearance of 85 single/double needle sewing machines of different models and sought clearance under EPCG scheme and exemption from payment of additional duty of customs under Notification No. 6/2006-C.E. (Sl. No. 15 of the Table thereto) which is applicable for sewing machines other than those with inbuilt motors. The goods were assessed; duty was paid. Goods were subjecte....

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....omplete description of the goods is contained in the packing list and invoice, which show that the sewing machines were fitted with motors. These documents were made available to the department as seen from the adjudication order and production of these documents is also part of the Risk Management System (RMS). Therefore, I agree with the ld. counsel for the appellants that there has been no misd....