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2019 (5) TMI 989 - AT - CustomsScope of SCN - Classification of imported goods - Wireless Data Device or mobile phones - whether classified under CTH 85176290 or otherwise? - HELD THAT:- In their appeal revenue has raised the issue which was never there before the adjudicating authority. In the present case no show cause notice has been issued and matter adjudicated by the Commissioner on the basis of waiver to show cause given by the importer. The impugned order does not refer even remotely to the issue sought to be raised by the revenue in appeal. In our view such approach cannot be justified. Classification of the goods - HELD THAT:- When the product catalogue and other documents in relation to the imported goods do not describe the goods as mobile phone, then the act of describing the goods as “Mobile Phone” on the Bill Of Entry cannot be anything other act of deliberate misdeclaration as have been held by the Commissioner - Since the present case is not of misclassification simplicitor but case of deliberate misdeclaration leading to misclassification we do not find any merits in such submissions of the importer. Importer has in the appeal raised lot of procedural safeguards built in the system of assessment and has claimed that, all these should be taken into account while adjudging the offence against them. In our view procedural relaxations and facilitation measures are for facilitating the speedy clearance of the imported goods and are not for the purpose of perpetuating fraud/ misdeclaration. In our view such an argument should be rejected at the very first stage. The appeal filed by the importer is allowed to the extent of reducing redemption fine imposed to ₹ 10,00,000/- - other part upheld - appeal allowed in part.
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