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2016 (2) TMI 99 - AT - CustomsLevy of penalty on CHA - non following or contravening the provisions of law - Held that:- the adjudicating authority has only directed reclassification of the goods imported under the description of 'powder of natural diamonds' and accepted the declared value, which is the transaction value, and assessed the same on the same value. - the adjudicating authority has not held the goods are liable for confiscation for mis-declaration of the description. - penalty imposed under Section 117 of the Customs Act, 1962 is not sustainable. - Decided in favor of appellant.
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