2003 (7) TMI 242

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.... (J)]. -  After dispensing with the condition of pre-deposit of penalty of Rs. 55,000/-, we take up the appeal itself inasmuch as the issue is covered by the earlier decision of the Tribunal in the appellants' own case. 2. The brief facts of the case are that the appellants imported polyester fabric and claimed the classification of the same under Heading 5407.61. The Revenue, on testing o....

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.....61. He submits that there are a number of decisions of the Tribunal to that effect that wrong claiming of classification in the Bill of Entry by itself is no criteria for confiscation of the goods or for imposition of penalty. 4. After hearing Shri T.K. Kar, ld. SDR, for the Revenue, we find that the Commissioner in his impugned order has observed that "............. it is true that broadly th....

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....ontention of the ld. Advocate that this is not a case for confiscation of the goods or for imposition of personal penalty upon the appellants, inasmuch as admittedly, the goods imported by them were polyester fabrics and the appellants had made a declaration of classification in accordance with their own understanding. They were also never approached by the Customs authorities to give more details....