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2017 (10) TMI 1236 - AT - CustomsClassification of imported goods - Whether difference in percentage of the classification between the appellant as well as the Department should be considered as a reason for alleging misdeclaration? - Held that: - the difference in percentage of the classification between the appellant as well as the Department should not be considered as a reason for alleging misdeclaration - reliance placed in the case of M/s. Saint Gobain Glass India Ltd. Versus CC (AIR) , Chennai [2011 (2) TMI 818 - CESTAT, CHENNAI], where it was held that finalization of the tariff heading under which the goods should fall is the ultimate job of the customs authorities and if the appellants have claimed wrong classification according to their limited understanding of the customs law, mens rea cannot be attributed to them nor confiscation and imposition of penalty can be resorted to. The appellant will be liable to pay differential duty as computed by the lower authorities - the order of confiscation of goods and imposition of redemption fine and penalty are set aside - appeal allowed in part.
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