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2015 (10) TMI 1020 - AT - CustomsDeclaration of goods - Imported goods are waste paper or not – Used craft paper - Valuation of goods imported under Customs – Penalty imposed for wrong declaration of goods – Assesee contends that goods imported are liable for concessional rate under Notification no. 21/2002-CUS - Department contended that 15 to 25 per cent paper was in waste form, remaining appeared to be fresh and serviceable kraft paper thus not eligible for exemption under Notification No. 21/2002-Cus. – Mis-declaration of goods under Section 111(m) of Customs Act, 1962. Held That:- The photographs of the goods which have been placed on record show that the rolls of the paper which had been imported were damaged. Therefore, just because some of the paper contained in the damaged rolls was found to be of serviceable quality, the consignment cannot be treated as of prime quality kraft paper more so, when the Adjudicating Authority has accepted the declared transaction value of the goods. - Department cannot allege mis-declaration of goods and seek confiscation under Section 111(m) - Department cannot allege that no credibility can be attached to the certificate of Assistant Commissioner – Found no merit in the Revenue’s Appeal – Decided in favour of the Assessee.
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