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2016 (6) TMI 307 - CESTAT NEW DELHIDemand of Additional Duty of Customs - Import of different types of HTC Mobile Phones - Confiscation in lieu of redemption fine and imposition of penalty - Failed to follow the procedural requirements under Notification No. 21/2012-CU - Held that:- Revenue's contention in the present appeal is only that the respondent has declared in their bill of entry that the goods were meant for sale and as such the declaration so made has to be accepted. However, otherwise it is found that it is not the case of the Revenue that the goods, in question, were actually meant for sale. The respondent had made the claim in the bill of entry only because in the previous import such claims were being made. This seems to be like human error. - Decided against the revenue
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