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2012 (9) TMI 537 - AT - CustomsClassification - Import of Long Pepper - differential duty – misdeclaration - parties had evaded duty by deceptively describing the goods as “Pippali” and wrongly classifying it under SH 1211.90 with intent to pay duty at lesser rate than what was applicable to “Long Pepper” classifiable under SH 0904.11 – Held that:- Name of the commodity in Hindi is also seen as ‘Pippali’ in this book. It is, therefore, not deniable that what is known in English as “Long Pepper” is known as ‘Pippali’ in Sanskrit - description of Long Pepper as ‘Pippali’ by these appellants in the Bills of Entry would not amount to ‘misdeclaration’ to attract Section 111(m) of the Customs Act and, consequently, no penalty can be imposed on these appellants under Section 112 of the Act - demands of duty set aside - redemption fine set aside; Redemption fine – Held that:- Goods imported by the appellant were allowed to be cleared on payment of duty based on their declaration, without any bond or other undertaking - when the order-in-original was passed by the Jt. Commissioner, the goods were not physically available for confiscation - no redemption fine was liable to be imposed under Section 125 of the Act in lieu of confiscation of the goods
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