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2017 (3) TMI 1344 - AT - CustomsClassification of imported goods - goods declared as “Nylon knitted fabric” and classified under CTH 60063100 - Revenue claims that the goods were not in the nature of “knitted fabrics” but were actually “Net fabrics” made out of Nylon (Polyamide) and was classified under CTH 58041090 - confiscation - penalty - Held that: - the re-classification of the goods was done on the basis of test report of the specific samples drawn for the consignment, the same is required to be upheld. The Original classification of the goods stands over ruled because the goods have been found to be not Knitted fabric but is “Net fabric”. The confiscation of the goods is sustainable only in respect of the goods covered under the Bill of Entry No. 5301915, dated 26.11.2011. The goods covered under this Bill of Entry were seized and provisionally released pending adjudication of the case. The imposition of redemption fine amounting to ₹ 12,50,000/- for this consignment u/s 125 of the CA, 1962 is upheld. It cannot be said that the mis-declaration was willful with intention to evade customs duty. Consequently, in the facts and circumstances of the case, the penalty imposed on the appellant is also reduced from ₹ 10 lakhs to ₹ 5 lakhs u/s 112 A read with Section 114 AA of the CA. Appeal allowed - decided partly in favor of appellant.
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