2020 (1) TMI 1334

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....R PATI, MEMBER (JUDICIAL) Ms Pooja 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 recover....

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.... for the said exemption was disputed though they 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. ....

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.... the inadvertent claim, was justified before them. 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....

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....ry cannot be ruled out. Furthermore, as pleaded by Learned Counsel, the declaration of tariff item, as well as description of the goods, would also make it apparent that there has been no misdeclaration within the meaning of section 111 of Customs Act, 1962 and that such a patent error cannot be seen as an attempt at misleading the system. The appellant seeks the setting aside of the confiscation ....