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2017 (4) TMI 421 - AT - CustomsMisdeclaration of quantity of goods in terms of weight - import of polyester fabrics - utilisation of Duty Free Replenishment Certificate (DFRC) licence for clearance despite clear ineligibility - Held that: - the rival contentions revolve around the classification of the product. The claim of the importer that benefit of a split verdict should favor the assessee may be valid for invoking penal provisions but would be inappropriate where the dispute pertains to the levy of duty as prescribed by the law which brooks no such tolerance - the acceptance of the claim of irrelevance of weight in relation to assessment has also failed to address the issue of utilisation of a licence that was allegedly not permissible to be used for import of the impugned goods - Matter is remanded back to adjudicating authority to consider all the allegations in the notice and issue a fresh order - appeal allowed by way of remand.
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