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2015 (11) TMI 1501 - AT - CustomsWrong claim of CVD Benefit - assessee had opted for First Check Assessment - importer had admitted their typographic error, showing willingness to pay differential duty - Misdeclaration - Held that:- under the facts and circumstances no case of misdeclaration or contumacious conduct on the part of the importer is made out. I further agree with the findings of the Commissioner (Appeals) setting aside redemption fine and penalty. Thus the appeal of the Revenue is dismissed. The respondent-assessee will be entitled to consequential relief, if any, in accordance with law. I further, direct the concerned authority to refund the fine and penalty deposited - Decided in favour of assessee.
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