2019 (4) TMI 1832

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....il Balani, Advocate, for the Appellant Shri Bhushan Kamble, Authorised Representative for the Respondent ORDER PER: S.K. MOHANTY These appeals are directed against the impugned order dated 27.11.2012 passed by the Commissioner of Customs (Appeals), Mumbai-III. 2. Briefly stated, the facts of the case are that the appellant had filed the Bills of Entry for clearance of the imported c....

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.... has further been held that since the goods in question are highly specialised food supplement, used as a dietary supplement for menopause and bone health, as per the HSN Notes, the said goods should appropriately be classifiable under CTH 2106. With regard to imposition of fine and penalty, the learned Commissioner (Appeals) has held that the appellant had suppressed the fact regarding the descri....

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....rned AR appearing for Revenue has reiterated the findings recorded in the impugned order. 5. Heard both sides and perused the records. 6. On careful examination of the report submitted by the Assistant Drug Controller, HSN Notes and product literature, we are of the considered view that the subject goods should appropriately be classifiable under CTH 21069099, as against the claim of the app....

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....levied or has been short levied by reason of collusion or any wilful misstatement or suppression of facts. On perusal of the case records, including the adjudication and the impugned orders, we find that the authorities below have not adduced any plausible evidence to show that the ingredients mentioned in Section 114A ibid are present in the circumstances of the case. Thus, we are of the consider....