2024 (3) TMI 246

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....Shri Subrata Debnath and Shri Ashish Mishra, Authorized Representatives for the Appellant/Department None for the Respondent ORDER Order : [ Per Shri Ashok Jindal ] The Revenue is in appeal against the impugned order. The respondent filed a cross-objection to the appeal filed by the Revenue. 2. The facts of the case are that the respondent imported one consignment of 'Bed sheet', declared as ....

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.... Section 112(a) of the Customs Act, 1962. Aggrieved from the said order, the Revenue is before us on the ground that as it is alleged against the respondent that they had wilfully mis-declared the goods, therefore, penalty under Section 114A of the Customs Act, 1962 should have been imposed on the respondent. 3.1 The respondent has filed a cross-objection challenging the adjudication order. 4. T....

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....(100% Polyester)" and that too in numbers. Chapter 63 deals with the following goods: - "Other made up textile articles; sets; worn clothing and worn textile articles; rags" while Chapter Heading 6304 deals with: - "63.04 - Other furnishing articles, excluding those of heading 94.04. - Bedspreads : ..." Admittedly, the goods in question are Bed spreads i.e., Bed sheets. Although made of....