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2015 (9) TMI 455 - HC - CustomsMisclassification due to suppression of facts – Imposition of penalty – Settlement Commission vide order imposed penalty upon on petitioner – Main issue was of misclassification arising due to alleged suppression of facts regarding source of insoluble sulphur crystex HB OT 20 by petitioners – Held that:- if letter, informing source of elemental sulphur, issued from overseas supplier was required so as to term dispute as not genuine or bonafide, that aspect has not been at all considered by Commission – Commission must render finding when it is pointed out that petitioners are liable to penal action as proposed in show cause notice – Commission ought to be aware of ramifications of imposing penalty – Commission failed to apply its mind to this important aspect of matter and court constrained to set aside order passed by Commission to this limited extent – As result petition succeed – Commission's order to extent it imposes penalties on petitioner set aside – Matters sent back to Commission to examine whether it can impose penalties on parties and if it can in law whether there are circumstances justifying such imposition – Commission to re-examine this aspect and uninfluenced by its earlier order – Petition disposed of.
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