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2022 (12) TMI 1339 - AT - CustomsClassification of imported goods - Aluminium Profile - to be classified under CTH 76042990 or CTH 76109030? - Confiscation - redemption fine - penalty - HELD THAT:- The facts are not under dispute that the description of the goods namely Aluminium Profiles indicated in the import documents was the same as declared by the appellants in Bills of entry filed before the authorities at the port of import. Insofar as change in classification of the product in question is concerned, the appellants bonafidely believed that the product should appropriately be classified under 76042990 and accordingly, filed the Bills of entry classifying the product under the said CTH. It is not the case of Revenue that the appellants had mis-declared the goods with an intent to evade payment of duty. Since, Section 111(m) ibid provides for confiscation of the goods in the eventuality of misdeclaration of the goods, which are absent in the present case, the redemption fine and penalty cannot be imposed on the appellants. Confiscation of goods, imposition of redemption fine and penalty - HELD THAT:- The Hon’ble Supreme Court in the case of NORTHERN PLASTIC LTD. VERSUS COLLECTOR OF CUSTOMS & CENTRAL EXCISE [1998 (7) TMI 91 - SUPREME COURT] have held that when the description of goods have been correctly furnished in the Bills of entry, the said statutory provisions do not apply for penalizing the importer-appellants. Appeal allowed.
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