2024 (3) TMI 1111

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....evenue Shri S.C. Ratho , Consultant for the Respondent ORDER Per : ASHOK JINDAL : The Revenue is in appeal against the impugned order. 2. The facts of the case are that the respondent imported one consignment of 'Bed sheet', declared as Polyester Bed sheet vide Bill of Entry No.8244448 dated 19.01.2017 with the quantity as 21,600 pieces. 3. The Revenue is of the view that the said consig....

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.... willfully mis-declared the goods, therefore, penalty under Section 114A of the Customs Act, 1962 should have been imposed on the respondent. 4. The Ld.Authorized Representative appearing on behalf of the appellant/Revenue submits that in this case, it is alleged in the show cause notice that the respondent had suppressed the facts and classified the goods deliberately and therefore, the mandator....

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....yester)" 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 100....

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....'Bed spreads' (Bed sheets) classifiable under CTH 6304 of the Customs Tariff Act. In view of this, we hold that the impugned goods have been correctly classified by the respondent and the same are not liable for confiscation. We further hold that the respondent is liable to pay duty by classifying the impugned goods under CTH 6304 of the Customs Tariff Act and no penalty is imposable on the respon....