2007 (7) TMI 126

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....ssed by the Commissioner of Customs & Central Excise (Appeals-II), Hyderabad. 2. The appellants had exported Inconel 601 pipe OD 14.2mm x 9.5 mm ID (30 Mtrs) valued at Rs. 1,16,520/- by classifying them under ITHS Code 392010.09 vide Shipping Bill No. 2397, dated 16-4-2002 through ICD, Hyderabad whereas the same are correctly classifiable under ITHS Code 750712.00. Long after the export of the ....

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....imposed a penalty of Rs. 25,000/- under Section 114(1) of the Customs Act. The Commissioner (Appeals) in the impugned order upheld the order of the Original Authority. 3. Shri B.J. Jawahar, learned Advocate appeared on behalf of the appellants and Ms. Sudha Kokar, learned SDR appeared for the Revenue. 4. We have heard both the parties. 5. We find that the export had taken place on 16-4-20....