2024 (3) TMI 414

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.... Debnath and Shri Ashish Mishra , Authorized Representatives for the Appellant / Department Shri S. C. Ratho , Consultant for the Respondent ORDER Order : [ Per Shri Ashok Jindal ] The Revenue is in appeal against the impugned order wherein mandatory penalty under Section 114A of the Customs Act, 1962 was not imposed on the respondent by way of the impugned order. 2. The facts of th....

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.... been imposed on the respondent for clearance of the goods. The respondent was held liable to pay differential duty and a penalty of Rs.89,88,426/-; penalty of Rs.2,50,000/- was also imposed under Section 112(a) of the Customs Act, 1962, but the respondent was allowed to re-export the said goods on payment of the penalty of Rs.2,50,000/- under Section 112(a) of the Act. 3.1 The Revenue is aggri....

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....er of Customs (Port), Kolkata v. M/s. Silpha Finvest P. Ltd. [Final Order No.75376 of 2024 dated 29.02.2024 in Customs Appeal No. 75811 of 2018 - CESTAT, Kolkata], wherein this Tribunal has examined the issue and observed as under: - "6. In view of the submissions made by the respondent in their cross-objection, we have to analyze whether the respondent has properly classified the impugne....

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....Customs Tariff Heading 5407, which classifies: - "54.07 - Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 54.04" 7. We admit that the articles which have been imported by the respondent are woven fabric of synthetic filament yarn, but they are Bed spreads / Bed sheets and quantity of the goods in numbers has been described by t....