2011 (1) TMI 1088

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hwa, Member (J) (Oral)]. - Being aggrieved with that part of the impugned order of the Commissioner vide which he has not confiscated the imported goods, while confirming Anti Dumping Duty of Rs. 27,06,354.00, Revenue has filed the present appeal. 2. We have heard Shri Sonal Bajaj, learned DR appearing for the Revenue. None appeared for the respondents. 3. The respondents herein....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... to confiscate the goods, he observed as under :- "As regards the confiscability of the goods I agree fully with the importers that merely by failing to classify the goods properly under the Customs tariff, they did not commit any offence of mis-declaration. Moreover, in this case the goods were examined by Custom a first check basis and assessment was made there after. It is-not the case the D....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he same were found to be 'tapes'. Further, classifying the said goods under a different Customs tariff heading than the one adopted by the Revenue for the purpose of Anti Dumping Duty, cannot said to be with a mala fide intention, in the absence of any evidence to that effect. In any case, adoption of correct classification is in the hands of Customs authorities who can always change the same from....