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2013 (4) TMI 163 - HC - CustomsClassification of imported goods - Appeal is filed against the order passed by the CESTAT where tribunal set aside the confiscation, redemption fine and penalties imposed on the goods imported by the assessee even though the same were mis - declared and misclassified by the assessee – Held that - There is no allegation that the assessee has colluded with the foreign supplier either in relation to the description of the goods or in relation to the valuation of the goods. It is relevant to note that even after the first test report, the Revenue could not arrive at a conclusion that the goods are classifiable under CTH 5801. It is only after the second test report the Revenue could arrive at a conclusion that the goods are classifiable under CTH 5801. It cannot be said that the assessee had misclassified the goods with an intention to evade payment duty. The decision of the Tribunal that there was no mala fide intention on the part of the assessee, even though the classification of the goods claimed by the assessee is not correct, it was not a case for confiscation/redemption cannot be faulted.
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