ORDER
G.N. Srinivasan, Member (J)
1. In the order impugned the Commissioner (Appeals) Customs, has confirmed the classification of goods imported by the Appellant under Tariff Heading 39.20 and also confirmed the confiscation of the goods under Section 111(m) of the Customs Act, 1962 and penalty imposed upon the appellants.
2. Counsel for the appellant argued that there has been no material justification it is not the question for the Commissioner (Appeals) for dismissal of the appeal. The imported item mentioned in bill of entry filed by the importer as “RED VITON COMPOUND (Methanol Resistant).” There is no dispute that the classification claimed was under Chapter sub-heading 3904.90. The classification was denied only on the ground that the goods were in the irregular shape. The classification of goods was made under Chapter heading 39.04 and it is found to be correct. Just because the goods were in irregular in shape that does not entitle the authorities below to bring the case under Clause (m) of Section 111 of the Customs Act. The authorities were wrong in holding that it was expected of the importer to mentioned that the goods imported were in sheet form or bulk form, when the law does not require imported to do so. Orders passed by lower authorities are wrong.
3. Appeal is allowed setting aside the impugned order.