2016 (11) TMI 1433

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Appellant. Ms. Suchitra Sharma, DR, for the Respondent. ORDER [Order per : Archana Wadhwa, Member (J)]. - After hearing both the sides we find that the appellant filed a Bill of Entry on 14-6-2012 for clearance of Decking Termo Jasen TT 220 CC Zaobljeni Profile. DIM 120 mm/Decking Thermo Ash TT 200/CC Rounded Profile DIM 120 MM (wood sawn) having measurement of 549.48 sqm and gross wei....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d the goods on payment of redemption fine of Rs. 55,000/- and imposed penalty of Rs. 25,000/- on the appellant. 4. On appeal against the above order the Commissioner (A) rejected the same on merits but reduced the redemption fine to Rs. 25,000/- and penalty to Rs. 10,000/-. The said order of Commissioner (A) is impugned before us. Hence the present appeal. 5. After hearing both ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tually incorrect. He also submits that it is a bona fide dispute of classification and wrong claim of classification will not lead to imposition of redemption fine and penalty. 7. Countering the argument Ms. Suchitra Sharma, DR for the respondent, submits that though said communication dated 4-12-2012 shows that the samples have been drawn but there is nothing to reveal that the said drawn....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o our notice that all the earlier imports of consignment by the appellant were being assessed to duty under classification under Heading 4407. Revenue has not raised any dispute about the previous assessments. If the Revenue has changed its view in respect of the present import, it is for them to establish that the goods are properly classifiable under Heading 4409. 10. In view of the abov....