TMI Blog2016 (8) TMI 926X X X X Extracts X X X X X X X X Extracts X X X X ..... mediate discharge of duty with interest on recognition – Held that: - ‘Housing' made of plastic is not eligible for exemption available to the 'connector's. However many of such small consignments have been cleared under claim for exemption. The appellant pleaded that it is a mistake on the part of courier to routinely claim of such exemption based on the description in the invoice. However, suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling under CTH85365090 which are eligible for exemption in terms of serial No. 244 of Notification No. 21/2002-Cus dated 1.2.2002. Certain investigations were conducted by the officers of Air Cargo Complex which revealed that the appellants through their courier agent M/s DHL Express India Pvt. Ltd. filed various bills of entry during the period March 2003 to February 2007 claiming exemption avail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claiming any exemption. However in respect of small consignments imported through courier for which they have authorized M/s DHL Express India Pvt. Ltd. error happened in claiming of exemption. This is mainly due to the fact that in commercial parlance, 'connectors' include housing' also. She further submitted that consignment being very small in value and no individual authorization i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of penalty keeping in view the bona fide nature of mistake. The duty liability with interest is not contested. 3. Ld. A.R. for Revenue reiterates the findings in the impugned order. 4. We have heard both sides and examined the case records. The only point for decision is the correctness to the penalty imposed by the lower authority on the appellant in respect of import of goods claiming ..... X X X X Extracts X X X X X X X X Extracts X X X X
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