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Shri BBN Exim Versus Commissioner of Customs-Kandla

2016 (5) TMI 737 - CESTAT AHMEDABAD

Imposition of Redemption fine and penalty - Re-determination of assessable value - Proper classification of goods i.e. Indian Hand knotted Woollen Carpet - No intention to evade any duty or violate any license prohibitions - Held that:- the issue of .....

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t. has made market inquiries and the final value was re-determined on the basis of local prices and ECDB data. It is observed that ECDB data relied upon is not for identical goods. It is for similar goods of 50% wool, and/or 80% jute and 20% cotton. .....

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76 / 2015 - Dated:- 21-12-2015 - MR. P.M.SALEEM, MEMBER (TECHNICAL) For the Petitioner : None For the Respondent : Shri L Patra, Authorised Representative ORDER PER : MR.P.M.SALEEM When the matter was called out, none appears for the appellant. The L .....

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f the Authorised Representative for Revenue. 2. The brief facts of the case are that the assessee filed a shipping bill classifying the goods Indian Hand knotted Woollen Carpet under CTH 57011000 having quantity 1962.780 sq. mt with per unit value of .....

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orities came to the conclusion that the goods should be classified under CTH 57019090 (carpet made of other textile material, not of wool) instead of declared classification under CTH 57011000 (carpet made of wool or fine animal hair). Market inquiry .....

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adjudicated the matter vide the impugned Order in Original to the above effect. However, he did not either confiscate the goods or impose any penalty. The Dept aggrieved by the said order, moved the Commissioner (Appeals) on the grounds that redempti .....

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n terms of Section 125 and penalty under Section 114 of the Customs Act 1962. 3. On perusal of the records with the assistance of Authorised Representative for Revenue, we find that the appellant had filed the shipping bill under the draw back scheme .....

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