2022 (6) TMI 827
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....- 'calcium phosphate' falling under chapter heading 28352690. In regular course of business the appellant imported calcium phosphate and filed Bill of Entry Nos. (i) 6897549 dated 15.02.2020 (ii) 6969438 dated 21.02.2020 and (iii) 70066555 dated 25.02.2020. However, due to some clerical error, the description of goods was mentioned as 'Apatite (GR) Calcium Phosphate' falling under chapter heading 25102030. However, the appellant suo motu discovered the error in filing the Bill of Entry, and accordingly approached the Revenue for correct classification and payment of duty vide letter dated 27.02.2020, pointing the mistake and mentioning that the correct classification of the goods is 28352690 and accordingly prayed for rectification in the B....
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....However, it appeared to Revenue that it is a case of deliberate mis-declaration and accordingly the goods were liable to confiscation under Section 111(d), (l), (m), (n) and (o) of the Customs Act. Accordingly, the goods were put under seizure on 02.03.2020 and it further appeared that the appellant was liable to penalty under Section 112(a)(ii) and Section 114AA. It further appeared that differential duty payable is Rs. 10,88,650/-. The appellant in continuation of their earlier letter suo motu admitted the error and praying for correction in the Bill of Entry, agreed to the proposed demand and differential duty by giving consent letter dated 05.03.2020. The appellant also waived their right to receive show cause notice. 5. On the aforeme....
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....osphate and has already been granted the 'No Objection Certificate' by the Drug Controller - Department. Thus, there was no reason for the appellant to deliberately mis-declare the description of goods and classification. It is further urged that the appellant is regular importer, thus, there is no reasonable basis available to Revenue to draw adverse inference against the appellant. Accordingly, he prays for allowing the appeal by setting aside the order of confiscation, redemption fine and penalty. 8. Learned Authorised Representative for the Revenue relies on the impugned order. 9. Having considered the rival contentions, I find that there appears to be a genuine mistake in the nature of clerical mistake on the part of the Clerk of the....