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2017 (1) TMI 584 - AT - CustomsConfiscation - redemption fine and penalty - classification of imported goods - Desktop, 3D printer and certain other goods - Custom authorities are of the view that the goods are classifiable under a heading which is different from that declared by the appellant in the Bills of Entry - Held that: - Nothing have been brought under on record to indicate that a classification was indicated by the appellant in the Bill of Entry with a view to mis-declare the nature of the goods so as to evade payment of customs duty. In the circumstances of the case, it appears to us that the change in classification was a result of different interpretation by the customs authorities - In an issue of classification under the customs tariff, two different views are entirely possible. This cannot be taken to mean mis-declaration on the part of the importer - confiscation not justified - fine and penalties set aside - appeal allowed - decided in favor of appellant.
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