TMI Blog2011 (1) TMI 1088X X X X Extracts X X X X X X X X Extracts X X X X ..... eclared as ‘tapes’ and the same were found to be ‘tapes’. Further, classifying the said goods under a different Customs tariff heading than the one adopted by the Revenue for the purpose of Anti Dumping Duty, cannot said to be with a mala fide intention, in the absence of any evidence to that effect. In any case, adoption of correct classification is in the hands of Customs authorities who can alw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt appeal. 2. We have heard Shri Sonal Bajaj, learned DR appearing for the Revenue. None appeared for the respondents. 3. The respondents herein imported measuring tapes of steel (Chinese origin) of various sizes at the declared value of Rs. 2,06,385/-. Bill of entry was by them classifying the said goods under Tariff Heading 9403 90 00. However, Revenue felt that the said measuring tapes of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. Moreover, in this case the goods were examined by Custom a first check basis and assessment was made there after. It is-not the case the Department that the party had described the goods differently, deviating deliberately from the description of the goods on records/papers available with him. The seizure of the goods and the container therefore was unwarranted and the same are not liable to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fect. In any case, adoption of correct classification is in the hands of Customs authorities who can always change the same from the declared classification to the correct classification. To classify the product under a particular heading, according to the understanding of the importer, by itself cannot be held a ground so as to confiscate the imported goods. As such, we find no infirmity in the v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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