2011 (8) TMI 900

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..... ued to the respondent was received back with the postal remarks 'not claimed return to the sender'. 3. The  Revenue filed this appeal against the order-in-appeal passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) set aside the penalty and interest on the ground that there is no suppression or misdeclaration on the part of the respondent with intend to evade payment of du .....

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..... s and classifying the same under Tariff 34 of the Customs Tariff, therefore, in the present import, the respondent knowingly mis-declared the tariff heading. Hence, liable for interest and penalty. 7. We find as the Commissioner (Appeals) upheld the demand by classifying the goods in tariff heading 34 of the Customs Tariff and the differential duty has been paid subsequently. As the differential .....

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