TaxTMI 
TaxTMI 
2025 (6) TMI 1280
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....BHAGYA DEVI These appeals are filed by the appellants M/s. J. P. Traders, Bangalore and by M/s. Cargomar, Customs Broker against Order-in-Appeal Nos. 932-933/2017 dated 26.10.2017. 2. The appellant M/s. J. P. Traders filed 2 Bills of Entry 7413708 dated 18.11.2014 and 7414488 dated 18.11.2014 wherein they imported products described as 'Architectural Gypsum Moulding products HKH C234' and 'Architectural Gypsum Moulding products HKH C235' and classified the same under Customs Tariff Heading (CTH) 2520 2090 claiming exemption under Notification No.12/2012 (Sl. No.108) dated 17.03.2012. The Bills of Entry were RMS facilitated but before clearance, the goods were examined and on examination, it was found that the goods are fully manufactu....
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....ods were not made available to them, which is in violation of principles of natural justice and relied on various decisions to substantiate the same. It is also submitted that classification of the products as 'Articles of Plaster' under Chapter Heading 6809 1900 is not in order, since it is beyond the scope of the show-cause notice. He further stated that the boards are of pure gypsum and they are rightly classifiable under CTH 2520 2090 and reclassification by the Revenue is only based on assumptions. It was also stated that the demand is time barred since there is no mala fide intention as the appellant is ignorant of the laws and the procedures for classification and classified the said products only based on the directions of the Custo....
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.... them under Chapter Heading 6809 1900, but in the said Bills of Entry classified them under Chapter 2520 2090. From this, it is evident that knowing very well that the goods are rightly classifiable under CTH 6809 1900 mis-declared to avail the benefit of the Notification. The brochures shows that the goods are finished products of plaster and ready to use and does not require any further process of manufacture and they are to be placed on the ceiling with the help of aluminum strips to bind them at a place where they are fixed. Hence, the Commissioner (Appeals) was right in confirming the demand and imposing penalty since it was a clear case of mis-declaration with the intention to evade payment of duty. 6. Heard both sides. The impugne....
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....0 --- Other 2520 20 - Plasters: 2520 20 10 --- Calcined 2520 20 90 --- Other As rightly observed by the revenue Chapter 25 as seen above covers various substances obtained naturally and are in crude state which are not subjected to any further processes. Section XIII Articles of Stone, Plaster, Cement, Asbestos, Mica or Similar Materials; Ceramic Products; Glass and Glassware Chapter 68 Articles of stone, plaster, cement, asbestos, mica or similar materials. 6809 Articles of Plaster or of Compositions based on Plaster - Boards, sheets, panels, tiles and similar articles, not ornamented 6809 11 00 -- Faced or reinforced with paper or paperboard only 6809 19 00 -- Other 6....
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....wever, the penalty under Section 114AA is set aside in view of the fact that equivalent amount of penalty has already been imposed under Section 114A. 6.4. The original authority had observed that there is no evidence in the nature of e-mail or any other correspondence to prove the fact that it was the CHA (Cargomar) who had directed/advised the appellant to mis-declare the classification of the impugned products and moreover, the benefit of the Notification based on mis-declaration is to accrue to the importer and not to the CHA. The Commissioner (Appeals) in the impugned order has not brought on record anything to show that the CHA was the person responsible for mis-declaring the products. In view of the above we do not find any reason....