2017 (2) TMI 1263

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....e, for the Appellant. Shri K. Poddar, AR, for the Respondent. ORDER [Order per : V. Padmanabhan, Member (T)]. - The appellant filed Bill of Entry No. 6756437, dated 15-9-2014 for clearance of three models of mobile phones imported by them from Hong Kong. The appellant had classified the goods under Heading 8517 of the Customs tariff and claimed exemption from CVD. On examination of the co....

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....xamination. 3. The appellant paid the duty, penalty, R.F. and cleared the goods. However, challenged the fine, imposition of penalty and redemption fine in the present appeal. 4. With the above background, we have heard Shri Sumit Wadhwa, ld. Advocate for the appellant as well as Shri K. Poddar, ld. AR for the Revenue. 5. Ld. Counsel submitted that it has been pleaded befor....

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.... customs authorities found that the MRP declared on the packages were different from the MRP declared by the appellant for the three models. We note that the goods have been examined on second check i.e. after the Bill of Entry has been assessed on the basis of the declaration filed by the importer. Consequently, we are of the view that the charge of misdeclaration stands established. Consequently....