2004 (1) TMI 551

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..... against the order of Commissioner of Customs (Appeals) rejecting three appeals filed on the same issue. They are being disposed off by this common order. 2. The appellants are manufacturer of toys. They imported parts of toys which were under OGL vide para 22 of Exim Policy 1992-97 not being marketable/consumer goods. DGFT had issued a classification No. 09 (RE-96)/92-97 dated 21-8-96 recti .....

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..... tion and the penalty liability as arrived at cannot be approved in the facts of this case and the DGFT circular itself admits of incorrect classification in many cases, as admitted in the Circular No. 13/92-97 dated 30-8-96 which also admits that these rationalization would not be a change in policy. 5. In the view of the findings, the redemption fine are required to be set aside along with .....

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