TMI Blog2016 (4) TMI 1153X X X X Extracts X X X X X X X X Extracts X X X X ..... food supplements, as informed to the CHA. Further it was CHA only who applied for first check. The issue of classification is a complex issue and it cannot be said that the CHA should have opinion that the goods were not food supplements but were medicaments. Having made the declaration, it was for the Customs Department to find out the correct classification of the same – penalty not imposed – a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Ltd., declaring the goods as food supplements. Investigation carried out by the Revenue found that the goods were medicaments instead of food supplements declared by the importer. The main importer went to Settlement Commission and settled the dispute therein. However, proceedings were continued in respect of the present appellant resulting in imposition of penalty upon him. 3. The main conte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so relied upon another decision of the Tribunal in the case of K.I. International Ltd. vs. CC, Chennai reported as 2012 (282) E.L.T. 67 (Tri. Chennai), wherein the Settlement of dispute before the Settlement Commission was held as not concluding the proceedings vis- -vis the other co-noticees. 4. We find no merits in the above reasoning of the Adjudicating Authority. The Commissioner has accept ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at be so, the ratio of the law declared in the case of S.K. Colombowala vs. CC (Import), Mumbai (supra) is fully applicable to the facts of the present case. 5. We further find that the reliance of the Adjudicating Authority in the case of K.I. International Ltd. vs. CC, Chennai (supra) is not proper in as much as the said decision was considered by the Tribunal in the case of Radiant Silk Mill ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rst check. The issue of classification is a complex issue and it cannot be said that the CHA should have opinion that the goods were not food supplements but were medicaments. Having made the declaration, it was for the Customs Department to find out the correct classification of the same. As such, even on merits, we find no justifiable reasons to impose penalty upon the appellant. 7. In view o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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