TMI Blog2018 (9) TMI 1386X X X X Extracts X X X X X X X X Extracts X X X X ..... that one Shri Alok Gulla (CHA firm M/s. R.B. Ramnath) had advised the importing firm to change the classification of the impugned goods. The statements recorded under Section 108 of the Act from the above persons do not specifically mention the name of the appellant for misguiding the importer for effecting any change in the classification of impugned goods. The provisions of Section 112(b) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cers of Central Intelligence Unit, Air Cargo Complex, Sahar, investigated into the matter and found that the goods in question imported by the appellant should approximately be classifiable under CTH 85232100. They also found that on earlier occasion, the said importer had classified the imported goods under CTH 85232100 and paid 10% BCD for clearance of the consignment. Accordingly, the officers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt submits that the appellant had not advised the importer for change in the classification of the goods. To support such stand, the learned Advocate has referred to the statements of Shri Shailesh K. Patel, Country Manager, and Shri Saumya Ranjan Biswal, Assistant Service Bureau Manager of the importing firm, wherein they have not named the appellant for the wrong classification made in the Bill ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one Shri Alok Gulla (CHA firm M/s. R.B. Ramnath) had advised the importing firm to change the classification of the impugned goods. The statements recorded under Section 108 of the Act from the above persons do not specifically mention the name of the appellant for misguiding the importer for effecting any change in the classification of impugned goods. Thus, we are of the view that the provision ..... X X X X Extracts X X X X X X X X Extracts X X X X
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