2022 (12) TMI 1339

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.... Appellant Shri S. K. Hattangadi, Authorized Representative for the Respondent ORDER PER : S. K. MOHANTY Brief facts of the case are that the appellants herein had imported "Aluminium Profile", classifying the same under CTH 76042990. The Bills of Entry were self assessed by the appellant and subsequently were re-assessed by the department, in changing the classification of the product to CTH ....

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....2 cannot be attracted for confiscation of the imported goods and for payment of redemption fine and penalty under Section 125 and Section 112 (a) respectively ibid. To support such stand, Learned Advocate has relied upon the judgment of Hon'ble Supreme Court in the case of Northern Plastic Ltd. Vs Collector of Customs and Central Excise reported in 1998 (101) ELT 549 (S.C.). 3. On the other hand,....

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....ed the Bills of entry classifying the product under the said CTH. It is not the case of Revenue that the appellants had mis-declared the goods with an intent to evade payment of duty. Since, Section 111(m) ibid provides for confiscation of the goods in the eventuality of misdeclaration of the goods, which are absent in the present case, we are of the view that redemption fine and penalty cannot be....