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2019 (9) TMI 397 - HC - CustomsImposition of penalty u/s 112(a) of the Customs Act, 1962 - redemption fine - classification of imported goods - import of Non Alloy material - Alleged mis- declaration of imported goods - whether the goods imported fell within Alloy Steel as per IS 7598:1900? - maintainability of appeal - appropriate forum - HELD THAT:- No question of law arises under Section 130 of the Act for consideration by this court - the Assessee ought to have approached the Departmental Authorities for waiver of the penalty and in such circumstances, in view of a very low and marginal difference of the chemical material (Boron) content in the goods imported and that too is one of several components and that other parameters as given in the Laboratory Report being within limit is not disputed by the learned counsel for the parties, would bring the commodity in question under "Non Alloy Steel" and the Authority concerned should have taken a liberal view of the matter regarding the imposition of penalty and redemption fine in question imposable on the goods. Therefore, with the liberty to the Assessee to approach the competent Authority concerned for waiver of fine and penalty, we dispose of the present Appeal.
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