TMI Blog2016 (5) TMI 1193X X X X Extracts X X X X X X X X Extracts X X X X ..... -declaration of the description of the goods and non-eligibility for import of the goods under the advance licence mentioned in the Bill of Entry is established. Therefore, we do not find any reason to interfere with the impugned order of the Commissioner of Customs, Kandla. However, we do find that the Adjudicating authority has not extended the benefit of 25% penalty, which the appellants are el ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner) ORDER PER: P.M. SALEEM The Appellants herein M/s Slug India Ltd were alleged to have imported goods by mis-declaring Zinc Ash as Zinc Dross on 08.11.2007. It was established by the test report of the Chemical Examiner, Kandla Customs that the goods imported were not Zinc Dross but Zinc Ash. The Appellants accepted the test report and stated their willingness to pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d were Zinc Ash, which they were having no knowledge of. They had accepted the test report and had paid the duty charged willingly, which proves that there was no intention to evade duty. He contends that therefore equivalent penalty under Section 114A should be waived, as there was no intention to evade duty. 3. On the other hand, the learned Authorised Representative for the Revenue submits t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 114A of Customs Act, 1962 is warranted. 4. On a careful consideration of the arguments of both sides and perusal of the records, we find that the facts are not disputed and it has been established that the goods imported are Zinc Ash and not Zinc Dross. Therefore, mis-declaration of the description of the goods and non-eligibility for import of the goods under the advance licence mentione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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