ARTISTIC STONE (P) LTD. Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) HEARD both sides.

(2.) THE appellant filed this appeal against the Order -in -Original passed by the Commissioner of Customs, Kandla whereby the goods imported by the appellant were confiscated under Section 111(m) of the Customs Act, 1962 and allowed release of the same on payment of redemption fine and personal penalty of Rs. 1,00,000/ -. The goods were confiscated and penalty was imposed on the ground that appellant misdeclared the description of the goods.

(3.) APPELLANT is a 100% Export Oriented Unit and imported raw material without payment of duty. The appellant made import of the goods in question on the strength of procurement certificate issued by the proper officer. The appellant declared the description of the goods as white stone, travertine tiles classifiable under Chapter 25 of Customs Tariff. As per the Customs, the goods are classifiable under Chapter 68 of the Customs Tariff. The adjudicating authority held that goods are not liable for duty as they produced amended procurement certificate issued by the authority under Central Excise.