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2010 (5) TMI 733 - AT - CustomsMisdeclaration of imported goods - Natural Rubber SVR 10 - It was alleged that grade of the goods was found to be mis-declared and also the goods did not conform the BIS specification - redemption fine - penalty - Held that: - It is not the case where the appellant could have imported the goods on finalization of bill of entry but in this case the goods are allowed to be released only after No Objection Certificate from the rubber board conforming the BIS Standards - the conduct of the appellant as such that the appellant has taken due precaution for importation of goods, there is no deliberate violation on the part of the appellant to the provisions of the Customs Act, 1962 - redemption fine and penalty not sustainable - appeal allowed - decided in favor of appellant.
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