TMI Blog2019 (2) TMI 501X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the said notification. The benefit of exemption N/N. 21/2002-Cus dated 1.3.2002 to Bubble Air Mattress, which was wrongly declared as Bubble Air Mattress for special jelly cushion to prevent bed sores . Since the appellant has mis-declared the product in the Bill of Entry therefore, confiscation and imposition of penalty by the lower authorities are justified. Appeal dismissed - decided against appellant. - Appeal No. C/547/2011 - A/85077/2019 - Dated:- 10-1-2019 - DR. D.M. MISRA, MEMBER (JUDICIAL) And MR. S. SRIVASTAVA, MEMBER (TECHNICAL) None for Appellant Shri Bhushan Kamble, AC AR for Respondent ORDER Per: Dr. D.M. Misra This is an appeal filed against Order-in-Appeal No. 168(Gr. VI)/2011(J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was also imposed on the appellant under Section 112(a) of Customs Act, 1962. Aggrieved by the assessment order, the appellant filed an appeal before the learned Commissioner (Appeals), who in turn, rejected the appeal. Hence, the present appeal. 3. None present for the appellant despite notice. Heard the learned AR for the Revenue. The matter has been listed on 04.9.2018 and 03.12.2018 and today. The learned AR for the Revenue submits that further adjournment would not yield any result, consequently, the appeal is taken up for disposal on the basis of the evidence available on record. 4. Learned AR for the Revenue has submitted that the appellant had imported Bubble Air Mattress, whereas declared under the Bills of Entry as 'Bubb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods imported by the appellant namely, Bubble Air Mattress is eligible to the benefit of exemption Notification No. 21/2002-Cus (Sr. No. 370). It is also not in dispute that the appellant imported Bubble Air Mattress as mentioned in their commercial invoice No. 1004 dated 4.2.2010 and also the packing list enclosed with the invoice issued by M/s Weihai Crowna Trading Co. Ltd., China. However, while declaring the goods in the Bills of Entry, the appellant mentioned as Bubble Air Mattress for special jelly cushion to prevent bed sores. During the course of proceedings, the Revenue has clearly brought on record that the mattress imported by the appellant does not filled with jelly and it is only air bubble mattress. Needless to emphasi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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