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2016 (4) TMI 1153 - AT - CustomsImposition of penalty - Section 112 (b) of the Customs Act, 1962 - Section 117 of the Customs Act, 1962 CHA classification food supplements medicaments Held that: - the imported goods were declared as classifiable under heading food supplements, as informed to the CHA. Further it was CHA only who applied for first check. The issue of classification is a complex issue and it cannot be said that the CHA should have opinion that the goods were not food supplements but were medicaments. Having made the declaration, it was for the Customs Department to find out the correct classification of the same penalty not imposed appeal allowed decided in favor of appellant.
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