2025 (4) TMI 828

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....al No.931/2017, No.930/2017 and No.931/2017 all dated 24.10.2017. Since the issue involved is common in all these appeals, these are taken up together for hearing and disposal. 2. Brief facts of the case are that the appellants imported following equipments viz., surgical operating microscopes under EPCG Scheme and claimed the benefit under Notification No.12/2012-Cus. dated 17.03.2012. Also, in terms of Customs Notification No.103/2009-Cus. dated 11.09.2009, they were eligible to clear these goods at 3% concessional rate of duty. Sl. No. Bill of Entry No. Date Description of the Goods 1 7467961 23.07.2012 Maquet Alphamax Mobile Operation Table with Accessories 2 7887931 07.09.2012 Microscopes and Cameras....

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....undertaking for complying with the conditions of the Notification. He submits that appellants have fulfilled the export obligation including the differential duties debits in the licenses for computing the quantum of export obligation and have also obtained discharge certificates. He submits that misclassification of the goods is bona fide and hence, imposition of penalties is not warranted. In support, he relies on the following decisions: (i) Northern Plastics Ltd. vs. CCE: 1998 (101) ELT 549 (SC) (ii) Midas Fertchem Impex Pvt. Ltd. vs. CC: 2023 (384) ELT 397 (iii) Lewek Altair Shipping Pvt. Ltd. vs. CC, Vijayawada: 2019 (366) ELT 318 (iv) Vesvius India Ltd. vs. CC, Vizag: 2019 (370) ELKT 1134 4. Lea....