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2009 (2) TMI 209 - CESTAT, MUMBAIPaper / Paper Board - Notification No. 021/2002 dated 1-3-2002 [Sr. No. 152(A)] - the appellants imported 252.04 MTs of Waste Paper Rewinder Trim Rolls of Colour and filed Bill of Entry No. 821296 dated 9-5-2008, declaring the assessable value at Rs. 41,23,927.57 and sought assessment by claiming the benefit of Notification No. 021/2002 – held that - appellants have tried to evade the customs duty by way of mis-declaring the description of goods – appellants have accepted the value loaded by the Customs and are not challenging the same - Since the appellants have substantially complied with the provisions of law, I do no consider it a fit case, which warrants imposition of penalty and redemption fine. The same are set aside
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