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2013 (10) TMI 852 - CESTAT MUMBAIPenalty - Confiscation of goods - Held that:- The goods were re-examined at the request of the appellant and it was found that the consignment consisted of 10% of the sawn woods. The appellant has not contested this examination report since they waived the show-cause notice and also did not appear for personal hearing before the assessing authority. In other words, they had agreed with the examination report conducted in their presence under the supervision of Assistant Commissioner (Docks). If that be so, the appellant cannot at the appellate stage dispute the examination report. Therefore, we do not find any infirmity in the impugned order in confirming the duty demand on 10% of the consignment at the rate applicable to the “sawn woods” by classifying them under CTH 4407.29. It is not in dispute that the consignment consisted of roughly squared sawn woods logs as declared by the appellant to the extent of 90% of the consignment and only 10% of the goods were found to be sawn wood - there was no deliberate mis-declaration on the part of the appellant with intent to evade Customs duty. Therefore, confiscation was not warranted and consequently imposition of fine and penalty was also not warranted. Accordingly, we set aside the fine and penalty imposed on the appellant while upholding the confirmation of duty demand - Decided partly in favour of assessee.
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