Confiscation and penalties overturned for misclassified imports; proactive correction deemed clerical, not intentional. Sections 112(a)(ii) & 114AA.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Confiscation - levy of redemption fine and penalty - mis-classification of imported goods - The suo motu offer for making necessary rectification in the Bill of Entry was made before the Department pointed out or issue of any notice to the appellant. Thus, this is a case of simple clerical error and there is no case of contumacious conduct on the part of the appellant. - Confiscation and penalty both under Section 112(a)(ii) and 114AA of the Act set aside - AT....