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2015 (10) TMI 2546 - CESTAT KOLKATA

2015 (10) TMI 2546 - CESTAT KOLKATA - 2016 (340) E.L.T. 257 (Tri. - Kolkata) - Imposition of penalty u/s 114(iii) of the Customs Act, 1962 - Mis-declaration of goods to avail Duty drawback - classification of exported goods - Jute Twine or Jute Yarn - product exported considered as Jute twine as per trade practice - whether penalty u/s 114 correctly imposed upon the appellant? - Held that: - The opening para of the Order-in-Original dated 30.11.2011 conveys that some exporters were exporting Jut .....

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iberate mis-declaration to avail higher DBK and no penalty attracted upon the appellant - appeal allowed - decided in favor of appellant. - Appeal No. CA-36/2012 - Final Order No. A/75600/KOL/2015 - Dated:- 16-10-2015 - Shri H.K. Thakur, Member(Technical). Shri Sanjay Bhowmik, Advocate for the Appellant. Shri A. Kumar, AC(AR) for the Revenue. ORDER Per Shri H.K. Thakur. This appeal has been filed by the appellant against imposition of penalty of ₹ 1.00 Lakh, under section 114(iii) of the C .....

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sion on the classification of the goods exported, based on the opinion taken from Institute of Technology, Kolkata. That in view of the above no motives can be assigned to the appellant and penalty has been wrongly imposed under section 114 of the Customs Act, 1962. 3. Shri A. Kumar, AC(AR) appearing on behalf of the Revenue argued that appellant is in the export of the impugned goods for quite some time and should be aware of the difference between Jute Twine and Jute Yarn. Learned AR strongly .....

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