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Alstom Transport Ltd. vs Cc on 16 April, 2007 cites

State Of Madhya Pradesh And Ors vs Bharat Heavy Electricals on 14 August, 1997

It was also submitted that the adjudicating authority had overlooked the facts that the omission had occurred owing to the mistake on the part of the clearing clerk. The penalty equal to the differential duty was hence disproportionate to the gravity of the offence. Several case laws were cited in support to the claim that penalty should be determined after due consideration of the relevant facts and nature of the case. Among others, they also cited the judgment of the Apex Court in the case of State of Madhya Pradesh v. Bharat Heavy Electricals and in the case of Akbar Badruddin Jiwani v. CC . These judgments mandated that a decision on imposition of penalty had to take into the account the circumstances such as mens rea and bonafide of the assessee alleged of having wrongly classified the goods. The appellants prayed for setting aside the impugned order.
Supreme Court of India Cites 9 - Cited by 63 - Full Document

C.C.E. vs Smithkline Beecham Consumer Health ... on 6 November, 2006

5. The Ld. Counsel further submitted a long list of parts and sub-assemblies under different names and their respective item code which they had imported in the past to show that most of the items could not be easily identified with the related tariff entries. He had also produced the purchase order relevant to the impugned import, which had described the goods ordered as capacitors CA60KN-001 and capacitors CA60KP-001, in proof of the fact that the goods were not familiar to the assessee as power capacitors. He also submitted an extract from Global Encyclopeadia, which, interalia, contained information on 'capacitors'. The section on capacitor does not mention power capacitors. The Ld. Counsel cited the decision of this Tribunal in CCE, Visakhapatnam v. Smithline Beecham Consumer Health Care Ltd. , wherein the Tribunal had made the following observation: "A classification declaration indicates the classification, which the assessee proposes to adopt. He may be in error. Revenue authorities are at liberty to consider the proposed classification and to order payment of duty according to the changed correct classification. In proposing an erroneous classification, the assessee commits no offence, justifying imposition of penalty".
Customs, Excise and Gold Tribunal - Tamil Nadu Cites 1 - Cited by 5 - Full Document
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