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M/s Mohit Industries Versus CCE & ST, Noida

2017 (9) TMI 903 - CESTAT ALLAHABAD

Redemption Fine - penalty - mis-declaration of classification of goods - undervaluation - Held that: - the Assistant Commissioner (Import) has observed that the charge of mis-declaration and mis-clasification is not sustainable against the appellant. - Redemption fine - Held that: - there is no mis- declaration, therefore, provision of Section 111 (m) are not invokable to the facts of the case. In that circumstances, no redemption fine is imposable on the appellant. - Penalty - Held that .....

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shok Jindal, Member ( Judicial ) Shri G.K. Sarkar, Advocate for the Appellant Shri Pawan Kumar Singh, Authorized Representative (DR) for the Respondent ORDER Per. Ashok Jindal The appellant is in appeal against the impugned order wherein redemption fine and penalty has been imposed thereon. 2. The brief facts of the case are that the appellants engaged in trading of Silicon Electrical sheets, CRGO, CRNO, Hot Rolled steel sheets of various strength. The appellant, being an importer, filed bill of .....

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ning on them. On the basis of the report of the Chartered Engineer, it was alleged that appellant has mis-declared the goods and to mis-clasified the goods and also under valued the goods. In that circumstances, a show cause notice was issued to the appellant to demand duty and to impose redemption fine and penalty on the appellant. The matter was adjudicated. During the course of proceedings, the appellant sought re-export of the said goods as it is viable for them to pay the higher duty. The g .....

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e goods and merely on the basis of mis-classification, it cannot be alleged that appellant has mis-declared the goods. He further submitted that a report of Chartered Engineer was scrutinised by the Assistant Commissioner and who observed that the strips in question are capable of being used as transformer core. In that circumstances, the charge of mis-declaration is not sustainable. He further submitted that as the goods are allowed to be re-export, in that circumstances redemption fine and pen .....

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ht to be imposed under Section 112 (a) (i) of the Act is not imposable as the same is not applicable to the facts of this case. 4. On the other hand, learned AR reiterated the findings of the impugned order. 5. Heard the parties and considered the submissions. 6. On careful consideration of the submission made by both the sides, I find that it is the case of mis-declaration of classification and consequently, it was held that goods has been under valued. As per report of the Chartered Engineer, .....

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the Assistant Commissioner (Import) has not been contradicted. In that circumstances, I hold that the charge of mis-declaration and mis-clasification is not sustainable against the appellant. 8. Moreover, goods has been held liable for confiscation under Section 111(m) of the Customs Act, 1962. 9. The provisions of Section 111 (m) are reported as under :- [any goods which do not correspond in respect of value or in any other particular] with the entry made under this Act or in the case of baggag .....

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