Wilful misdeclaration or suppression of facts - benefit of...

Wilful misdeclaration or suppression of facts - benefit of Merchandise Export from India Scheme (MEIS) - Export of various frozen seafood - exporting goods as ‘Frozen Leather Jacket Fish’ - The Tribunal noted that the appellant's classification of the product under the contested HSN code was based on a legitimate interpretation and that the customs had accepted this classification at the time of export. The reclassification by the department after issuing a Public Notice could not retroactively invalidate the appellant's eligibility for MEIS benefits. - The Tribunal also addressed the legal validity of the MEIS scrips obtained based on the exports under dispute, concluding that if the scrips were deemed valid for the importers, they must also be considered valid for the exporter (the appellant).