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2015 (10) TMI 2546 - AT - CustomsImposition of penalty u/s 114(iii) of the Customs Act, 1962 - Mis-declaration of goods to avail Duty drawback - classification of exported goods - Jute Twine or Jute Yarn - product exported considered as Jute twine as per trade practice - whether penalty u/s 114 correctly imposed upon the appellant? - Held that: - The opening para of the Order-in-Original dated 30.11.2011 conveys that some exporters were exporting Jute yarn in the fuise of Jute Yarn, which support the view of the appellant that there was a general practice in trade to consider the export goods as Jute Twine. If the visual examination only was sufficient to distinguish Jute Twine and Jute Yarn then even the Customs examination officer could have also detected the same. Department had to approach Institute of Technology, Kolkata to arrive at a conclusion that goods exported were in fact Jute Yarn. - appellant cannot be held responsible for deliberate mis-declaration to avail higher DBK and no penalty attracted upon the appellant - appeal allowed - decided in favor of appellant.
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