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2019 (5) TMI 922 - AT - CustomsClassification of imported goods - Creative Toys Modelling Clay - whether classified under CTH 34070010 or under CTH 95030090? - Revenue was of the view because of misdeclaration of Classification to avoid CVD, the goods are liable for confiscation under Section 111(m) of the Customs Act, 1962 and appellants were liable to penalty under Section 112(a) of the Customs Act, 1962. HELD THAT:- Heading 34070010 is more specific for modeling pastes which in our view will include the clays which are used for making models for amusement of children. Since this heading is more specific we are in agreement with the classification as has been held by the Commissioner (Appeal). Penalty - HELD THAT:- The appellants have in the Bill Of Entry declared the goods by describing them correctly as per the import documents. Revenue has not disputed the description/ declaration in respect of the goods. Only dispute being with reference to classification of the goods. It has been held by various authorities that misclassification cannot be a reason for invoking penal provisions against the importer. The order of Commissioner (Appeal) classifying the imported goods under heading 34070010 is upheld, but the penalty imposed on the importer under Section 112(a) of the Customs Act, 1962 is set aside. Appeal allowed in part.
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