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2016 (8) TMI 137 - AT - CustomsConfiscation of import of vehicle - import of mobile concrete pump placer boom pump of 120 Cu. MT capacity mounted on Volvo Chasis. - The appellant claimed the classification of the product under CTH 8705 and claimed the benefit of notification No. 21/2002 Sr. No. 230, List No. 18(Item No. 17). - Held that:- in view of facts and circumstances of the case there is no malafide intention on the part of the appellant. They only made their claim for change of classification even though in the bill of entry they initially classified the goods under CTH 8705. We are of the view that merely because the appellant claimed such classification it cannot be tantamount to mis-declaration. The only implication in case of CTH 8705, Homologation certificate has to be produced and in other classification the same is not required. The whole issue gets boiled down to the point that even if it is presumed that the goods is classified under CTH 8705 the only lapse on the part of the appellant is that they have not produced Homologation certificate. It is also observed that the claim of the appellant of classification under CTH 8413 does not benefit them in respect of custom duty, for the reason that the goods falling under CTH 8705 or 8413, both are eligible for exemption notification No. 21/2002-Cus. Redemption fine and penalty imposed by the Adjudicating authority require reduction. Since we are deciding only quantum of redemption fine and penalty, we are not addressing legal issue of classification of the goods therefore the same is kept open. - Decided partly in favor of assessee.
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