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2022 (6) TMI 827 - AT - CustomsConfiscation - levy of redemption fine and penalty - mis-classification of imported goods - calcium phosphate - Clerical mistake in the classification of goods - HELD THAT:- There appears to be a genuine mistake in the nature of clerical mistake on the part of the Clerk of the appellant company. This fact is evident on the basis of record, as the appellant has suo motu approached the Department for making necessary rectification in the Bill of Entry with regard to the classification, and also offered to pay the differential duty. Such suo motu offer was made before the Department pointed out or issue of any notice to the appellant. Thus, this is a case of simple clerical error and there is no case of contumacious conduct on the part of the appellant. Confiscation and penalty both under Section 112(a)(ii) and 114AA of the Act set aside - appeal allowed - decided in favor of appellant.
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