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2017 (1) TMI 9 - AT - CustomsValuation - rejection of declared value - confiscation with redemption fine and penalty - scarf mixed colour - mis-declaration of description, quantity and value of goods - classification of goods - classified under Chapter 6214 9060 or under 6117 8090 or under 6214 3000 - suppression of facts - Held that: - it is clear that this is a simple case of wrong supplies by the supplier where instead of 48 cartons of socks, 47 cartons of men’s hand gloves and leggings were supplied. Consequently, the orders issued by Lower Revenue Authorities (Impugned Order-in-Appeal as well as Order-in-Original dated 22.10.2013) are hereby set aside. All the declared goods deserve clearance in terms of the findings given above; the goods which have been supplied by mistake i.e. Men’s gloves and leggings have also to be cleared under appropriate headings and on appropriate payment of duty of customs - appeal allowed - decided in favor of appellant.
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