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TMI Blog2024 (9) TMI 1326X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant M/s. Classic Shipping & Co. is a Customs Broker who is engaged in facilitating import/export on behalf of the exporter. Scrutiny of the data analytics of Merchandise Export from India Scheme (MEIS) exports indicated that the exporter had availed undue benefit under MEIS in export of safety matches by allegedly misclassifying the same under CTH 36050090 whereas safety matches merits classification under CTH 36050010. The appellant who is a Customs Broker in his statement recorded under sec. 108 of the Customs Act, 1962 stated that the appellant was doing business with this exporter during 2019 to 2021 and on the instruction of the exporter, they filed shipping bills under wrong CTI 36050090 and the rates of MEIS benefit for CTI 3605 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s also allowed the MEIS benefits claimed under HS Code 36050090. The impugned goods are hence not liable for confiscation because there was no misdeclaration of description or value and penalties cannot be imposed under on the CHA Section 114 (iii) and 114 AA. He drew attention to the following judgments in their favour; A) M/s. Novel Digital Electronics Vs The Commissioner of Customs (Imports), Chennai [2015 (321) ELT 29 (Mad.)], wherein the Hon'ble High Court held that when the assessee was pursuing the matter under the bona fide belief that the classification offered by it is correct, it cannot be said that the act of the assessee was wilful, deliberate and dishonest, in that he wanted to avoid payment of duty, thereby evading tax liab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stoms Broker to seek to change a long-followed classification and advice the exporter to file a classification of the impugned goods under CTH 3605.0010. Secondly as pointed out by the Apex Court in Northern Plastic Ltd (supra) and also by a Co-ordinate Bench of this Tribunal in Him Logistics Pvt Ltd (supra), classification of goods being complex, it is declared as a matter of belief of an assessee and does not on its own amount to mis-declaration. Further it is not for CHA to have opinion on how the goods are to be classified. It was for Customs Authorities to correctly classify goods. Hence, I find that there cannot be a dilution of the statutory responsibility of the Customs Officers in ensuring correctness classification / assessment an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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