2008 (9) TMI 660

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..... rder per : M. Veeraiyan, Member (T)]. - This is an appeal against the order of the Commissioner  No. 13/Adj./RSS/2004 dated 6-7-2004. 2. Heard both sides. 3. The relevant facts, in brief, are as under :- (a)     Appellant imported goods described as "Marble Strips" from Italy and filed three bills of entries during the month of September, 1997 and the declar .....

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..... in the earlier cases relating to the appellant and hence the said decisions should not be applied to the present case. He also submitted that by claiming classification under Chapter 68 they have no intention to evade any duty.  On the other hand, under Chapter 68 a sum of Rs. 5,83,000/- has been paid as CVD whereas no CVD is payable under Chapter 2515.12. 6. We have carefully considere .....

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..... oods required a licence as per the Exim Policy. Since the same have been imported without the required licence the confiscation of the goods are justified. The redemption fine imposed is less than 10% and is not considered as excessive by us. 7. However, considering the nature of dispute, we do not find any wilful misdeclaration on the part of the appellant. Therefore, penalty is not justifi .....

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