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2013 (9) TMI 943 - AT - CustomsClassification of goods - Misdeclaration - Penalties u/s 112(a) and 114AA – Confiscation u/s 111(d) and 111(m) - Revenue was of the view that the goods which were imported are classifiable under sub heading No.27101190 - Whether the goods which were imported were classifiable under Customs Tariff Heading No.2710 as claimed by the department - Held that:- The chemical examiner had given a report that the samples were other than crude mineral oil gas condensed and natural gasoline - It was seen that there was a neutral test report issued which would indicate that the product which was imported had completely distilled much before the temperature as indicated for the products which were classifiable under Customs Tarff Act 2709. - the issue needs thorough in depth consideration, which can be done only at the time of final disposal of the appeals. - stay granted partly. Re-export on Payment of Fine - The plea for the re-export of the goods on payment of the fine as imposed by the adjudicating authority, seems to be in accordance with the law as the adjudicating authority had already held it so - But since the adjudicating authoritys order was not complied within the thirty days limit - the lower authorities were directed to allow re-export of the goods on payment of redemption fine.
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