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2018 (1) TMI 1182 - AT - CustomsClassification of imported goods - 9.3 Meter Compact Cassegrain Antenna Sub-system - Model 9.3 KPK - whether the goods are 'antenna' or 'antenna sub-system’? - Held that: - Once it is established that the imported goods are not of a type used with apparatus for 'radio-telephony' and 'radio-telegraphy,' the benefit of Notification No.25/2005 will then not be applicable to such goods. The appellants' protestations on this score hence do not carry merit. Valuation of goods - Held that: - we do not find any infirmity in the adjudicating authority placing reliance on declared values in respect of identical import of the same goods, by appellant themselves, within a month of the import in the present case. Redemption fine - Penalty - Held that: - the goods have been confiscated after their clearance and when they were not physically available - confiscation set aside. Penalty u/s 112 (a) of CA - Held that: - the entire dispute relates to one of interpretation on the type of radio/broadcasting frequencies that can be handled by the imported goods - penalty cannot be sustained. Appeal disposed off.
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