2020 (1) TMI 1334

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....ja Reddy, Advocate for the appellant Shri Ramesh Kumar, Assistant Commissioner (AR) for the respondent ORDER PER: C J MATHEW This appeal challenges order-in-appeal no. 97(Gr.IIA)/2013 JNCH/IMP-90 dated 8th February 2013 of Commissioner of Customs (Appeals), Jawaharlal Nehru Custom House, Nhava Sheva in which order of the original authority for recovery of Rs. 99,958, as differential duty on im....

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....hey were found to be eligible for assessment that 6%, instead of 5%, in accordance with serial no. 299(i) of the very same notification. It was also ascertained that two bills of entry no. 5026946/27.10.2010 and no. 5329945/29.11.2011, assessed and cleared earlier, were also similarly eligible only under the alternative entry in the notification. 3. The importer accepted the error in having sough....

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..... According to her, the amount involved in the imports is not of such significance as to warrant even suspicion of recourse to misdeclaration on their part. It was also submitted that the patent ineligibility of the goods under the declared classification for claim of that particular entry in the exemption notification would make it apparent that it was inadvertent and that there was no misreprese....