Just a moment...

Report
FeedbackReport
×

By creating an account you can:

Logo TaxTMI
>
Feedback/Report an Error
Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS

2003 (7) TMI 242

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 of the samples, was of the opinion that ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f 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 the goods imported are polyester fabric but i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t 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 about the technical specifications of the fa....