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Classification of imported garments (Girl’s/kids leggings) as girls' trousers or girls' pajamas - determination by expert opinion - confiscation and penalties imposed. Held: The disputed garments were not 'girls' trousers' as per import documents, invoices, and packaging. The revised expert opinion classifying them as 'girls' trousers' was subjective and contrary to documentary evidence. Classification is a quasi-judicial decision by empowered officers, not experts. DRI failed to establish misdeclaration, rendering confiscation u/s 111(m) unsustainable. Penalties u/ss 114AA and 114A cannot be imposed due to lack of evidence of false declarations or duty evasion. The impugned order classifying the goods as 'girls' trousers' and imposing confiscation and penalties is set aside. Appeal disposed of.
Classification of imported garments (Girl’s/kids leggings) as girls' trousers or girls' pajamas - determination by expert opinion - confiscation and penalties imposed. Held: The disputed garments were not 'girls' trousers' as per import documents, invoices, and packaging. The revised expert opinion classifying them as 'girls' trousers' was subjective and contrary to documentary evidence. Classification is a quasi-judicial decision by empowered officers, not experts. DRI failed to establish misdeclaration, rendering confiscation u/s 111(m) unsustainable. Penalties u/ss 114AA and 114A cannot be imposed due to lack of evidence of false declarations or duty evasion. The impugned order classifying the goods as 'girls' trousers' and imposing confiscation and penalties is set aside. Appeal disposed of.
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