2020 (11) TMI 543

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....ondent : Shri Manoj Kumar, Assistant Commissioner (AR) ORDER PER: C J MATHEW In this appeal of M/s Ahuja Yarn Agency, against order-in-original no. 82/09/CC(I) JNCH dated 22nd April 2009 of Commissioner of Customs (Import), Jawaharlal Nehru Custom House, Nhava Sheva which has determined fine of Rs. 5,00,000 for redemption of goods confiscated under section 111(m) of Customs Act,1962 and i....

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....st for confiscation and imposition of penalty. 3. According to Learned Counsel, they had not claimed any privilege, including concessional rate of duty under notification no. 21/2002-Cus dated 1st March 2002, arising from the declared classification that would attribute any wrongful intent on the part of the appellant in opting for a heading in chapter 54 of First Schedule to Customs Act, 1962.....

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....intent of misclassification was availment of ineligible exemption which they were unable to bring to fruition owing to intelligence alerts. 5. We find that value had not been re-determined under section 14 of Customs Act, 1962 despite the goods having been re-classified under chapter 56 of First Schedule to Customs Act, 1962. However, in the statement recorded by the investigating officer, the ....

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....beral a manner, as proposed by Learned Counsel, in the light of these facts and circumstances before us. 6. In re Lewek Altair Shipping Pvt Ltd, the Tribunal, having restored the declared classification, set aside the confiscation as well as penalty. In that decision, with the exclusion of penal consequence resting on such facts, any incidental observation, pertaining to provisions of law that ....