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of <h1>Appeal Dismissed: SC Finds No Grounds to Interfere with Order; Delay Condoned, Pending Applications Disposed</h1> <h3>M/s BEST KOKI AUTOMOTIVE PVT. LTD. Versus PRINCIPAL COMMISSIONER OF CUSTOMS (IMPORT)</h3> The SC dismissed the appeal, finding no grounds to interfere with the impugned order. The court condoned the delay and disposed of any pending ... Classification of imported goods - Fork/Yoke 5th and reverse gear shift (parts of motor vehicles) - to be classified under CTH 84831099 considering the goods as ‘Transmission Shafts’ or to be classified under CTH 8708400 as parts of motor vehicle like gear boxes and parts thereof - it was held by CESTAT that 'The appellant has wrongly classified the imported goods under CTH 84831099 and that due to said mis-declaration the appellant has evaded BCD to the extent of 2.5% thereof.' HELD THAT:- There are no good ground and reason to interfere with the impugned order; hence, the present appeal is dismissed. The Supreme Court, in a judgment delivered by Hon'ble Mr. Justice Sanjay Kumar and Hon'ble Mr. Justice K.V. Viswanathan, dismissed the appeal as they found no good ground to interfere with the impugned order. The court also condoned the delay and disposed of any pending applications. The citation for this case is TMI. The legal representatives for the petitioner were Ms. Charanya Lakshmikumaran, Ms. Umang Motiyani, Ms. Neha Choudhary, Ms. Falguni Gupta, and Mr. Ayush Agarwal.
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