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2017 (12) TMI 460 - AT - CustomsClassification of goods - unbranded Micro SD Cards - classified under CTH 85235220 or CTH 85235100? - Held that: - the CBEC vide Circular dated 20.07.2016 has also clarified that the benefit of the said notification is extendable to Micro/Mini SD cards classified under CTH 85235100. Thus, it is apparent that change in classification of subject goods by the Department will not create any additional Basic Customs Duty liability for the appellant - the appellant is not liable to pay the Basic Customs Duty on the imported goods, even under the classification made by the Department, which was different than the classification made by it. So far as the issue of confiscation of impugned goods is concerned, we are of the view that the provisions of clause (m) of Section 111 ibid is attracted, inasmuch as, the value and declaration of the goods made in the post parcel do not correspond to the actual goods imported by the appellant. Thus, confiscation of goods and imposition of redemption fine in the impugned order is sustainable under the law - however, the quantum of redemption fine need to be reduced. Penalty u/s 112 and 114 AA of the Act - Held that: - the statute mandates that penalty can be imposed for use of false and incorrect material, the authorities have to prove that in fact, the person concerned has deceived the exchequer for his wrongful gain - In this case, the Department has not brought on any evidence to prove appellant's guilt in mis-declaring the goods - in absence of any specific substantiation regarding the involvement of the appellant in fraudulent activities like mis-declaration in the present case, penalty set aside. Appeal allowed in part.
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