2017 (2) TMI 1263

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....ar, 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 consignment, the customs authorities notice....

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.... 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 before the authorities below that the mistake in the MRPs detected at the time....