9911796707
TMI Blog2022 (8) TMI 616X X X X Extracts X X X X X X X X Extracts X X X X ..... ared the goods to be classified under CTH 21069030 claiming benefit of concessional rate of duty under Sl. No. (i) of Notification No. 96/2008. The bills of entry were taken up for verification by faceless assessment group. After examination, it was found that the goods were areca nuts - split which are classifiable under CTH 08028000 and does not qualify to be betel nut product falling under Chapter 21 as declared by the appellant. The samples were drawn and sent for analysis to CRCL, Chennai and report dated 22.9.2021 was received. It was reported that the goods are in the form of cut pieces of betel nuts. 2. The appellant waived the right of Show Cause Notice and requested for early adjudication of the matter. After personal hearing, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me Court as reported in 2018 (360) ELT A214 (SC) (c) Judgment of this Tribunal in the case of M/s. Selvam Industries Ltd. Vs. Commissioner of Customs reported in Final Order No.41381/2021 dated 2.3.2021 (d) Judgment of this Tribunal in the case of M/s. Perfect Trading Company Vs. Commissioner of Customs reported in Final Order No. 40065/2022 dated 10.2.2022 (e) Decision of the Tribunal in the case of Akshara & Co. Vs. Commissioner of Customs, Chennai vide Final Order No. 40121/2022 dated 17.3.2022 4. He further submitted that the appellant was under bonafide belief that the goods being split areca nuts would fall under Chapter 21 and would be eligible for the benefit of concessional rate of duty under Notification No. 96/2008. The ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ption fine and penalty is therefore correct and proper. She prayed that the appeal may be dismissed. 6. Heard both sides. 7. At the outset, it has to be stated that the appellant is not contesting the classification or the valuation of the goods. It is also to be stated that even prior to passing of the impugned order, the appellant had requested for permission to re-export the goods. The adjudicating authority has allowed such request. However, redemption fine of Rs.15 lakhs has been imposed. The enhanced valuation of the goods has happened for the difference in the classification adopted by the appellant. The appellant has adopted the classification under Chapter 21 on the view that the goods are in the nature of betel nut products. 8. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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