Whether penalty is to be imposed when the appellant has accepted the classification and paid the entire duty along with penalty much before the issuance of the show cause notice?

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..... of sensitivity. The goods were initially classified under Customs Tariff Heading (CTH) 9031, but later found to be correctly classifiable under CTH 9016. The appellant admitted to previous misclassifications and paid the differential duty with interest. However, they faced a penalty under Section 114A of the Customs Act 1962 for alleged suppression of facts. Appellant's Arguments .....

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..... o suppression of facts, as the goods were correctly described, and the misclassification was not deliberate. Penalty Set Aside : Given the circumstances, the court ruled that the penalty imposed under Section 114A was not justified, and it was set aside. Conclusion The appeal was allowed, and the penalty imposed on M/s. Minebea Intec India Private Limited was set aside, recognizing t .....

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