2017 (1) TMI 584

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....icants Shri K. Podder, DR for the Respondent Per V. Padmanabhan The appeal is filed against the order dated 8.05.2015 passed by the Commissioner (Appeals) Customs, New Delhi. The appellant imported Desktop, 3D printer and certain other goods and filed Bills of Entry classifying the same under 84439959 & 84433290. The customs apprising group took the view that the classification declared b....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Custom authorities are of the view that the goods are classifiable under a heading which is different from that declared by the appellant in the Bills of Entry. They have further submitted that the description of the goods have been correctly given. Accordingly they prayed that the RF and penalty may be set aside. They also relied upon several case laws including Commissioner of Cus. (Export), ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....laration can be made against them in as much as they have declared the nature of the goods correctly in the Bill of Entry. 4. In the present case we find that the goods have been declared in the Bill of Entry. The appellant has also indicated the classification of the goods as per their understanding. However, customs took a different view and classified goods under a heading considered appropr....