Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
CESTAT Bangalore upheld the imposition of penalty for misclassification of imported products under CTH 2938 instead of CTH 2106. The appellant mis-declared goods as 'Big Fib, Mast free comen' to avoid correct classification. Samples tested by CFTRI confirmed they were food ingredients. Appellant's supplier also classified items under CTH 2106. Intentional mis-declaration led to invoking extended period for duty payment. Commissioner (A) rightly imposed penalty. Appeal dismissed.
CESTAT Bangalore upheld the imposition of penalty for misclassification of imported products under CTH 2938 instead of CTH 2106. The appellant mis-declared goods as 'Big Fib, Mast free comen' to avoid correct classification. Samples tested by CFTRI confirmed they were food ingredients. Appellant's supplier also classified items under CTH 2106. Intentional mis-declaration led to invoking extended period for duty payment. Commissioner (A) rightly imposed penalty. Appeal dismissed.
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