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2016 (5) TMI 737 - CESTAT AHMEDABAD

2016 (5) TMI 737 - CESTAT AHMEDABAD - 2016 (335) E.L.T. 537 (Tri. - Ahmd.) - 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 proper classification of goods is to be decided and it is seen that the department has done so on physical examination of the sample drawn, and on the basis of an earlier te .....

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Decided in favour of appellant - Appeal No. : C/10371/2015 - ORDER No. A/11876 / 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 Ld. Authorised Representative appearing or Revenue submits that it is a matter involving imposition of penalty under Section 114 of the Customs Act 1962. As the matter falls .....

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and on the basis of an earlier test report of similar goods, the Customs authorities 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 also revealed that the subject goods were available in the local market at much lower prices and therefore the assessable value of the goods were also re-determined as 15.5 .....

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