1996 (6) TMI 200

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..... ent appeal the appellants have agitated confiscation of the imported goods as also imposition of penalty. 2. The facts of the case are the appellants imported certain chemicals for the manufacture of P.P. medicines. In the bill of entry they described the goods as chemical Tetra methyl quanidine and claimed concessional rate of duty under Notification No. 6/94. The department denied them conces .....

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..... s Tribunal in the case of Grovers Overseas Pvt. Ltd. reported in 1990 (46) E.L.T. 129 (Tribunal). 4. Shri Y.R. Kilanyia, learned JDR for the respondent submits that misdeclaration about Notification is there and that correct Notification was not cited and the benefit was claimed on the basis of Notification which was not applicable in the case of the appellants. Therefore lower authorities have .....

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..... of the goods therefore it was a simple matter whether they were entitled to concessional rate of duty under Notification No. 6/94. This claim cannot be treated as declaration for the purpose of Section 111(m). In this view of the matter I hold that order of confiscation and imposition of penalty is not valid in law. Accordingly order for confiscation of the goods and imposition of penalty is set a .....

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