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2017 (3) TMI 829 - AT - CustomsImposition of penalty u/s 114(iii) of CA, 1962 - DEPB scheme - The allegation raised against the appellant is that they have mentioned wrongly the serial no. of the product code in the shipping Bill - Held that: - This would not tantamount to mis-classification of the goods. Further the Ld. Counsel has stated there is no column in the shipping Bill to mention the serial no. of the product code of DEPB schedule. This indicates that it is not a vital material to be stated in the shipping bill. Therefore the provision contained in Section 113(i) also would not entirety be applicable to the facts of the case. There is no dispute with regard to the value declared or the classification of the goods. Therefore, neither Section 113(i) nor Section 113(d) are attracted in the above case and therefore the penalties imposed requires to be set aside - appeal allowed - decided in favor of appellant.
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