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        Customs

        Classification of imported 'Brush Cutters' misdeclared as 'Power...

        Brush Cutters Misdeclared as Reapers to Evade Duty; Company Penalized for Knowingly Misclassifying Imports.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Classification of imported 'Brush Cutters' misdeclared as 'Power Operated Reapers' to evade higher duty. Tribunal upheld classification under Heading 8467 8990 based on previous decisions. Appellant knowingly misdeclared to claim agricultural equipment subsidy, as evident from instruction manual mentioning 'Brush Cutter' though catalogue stated 'Power Operated Reaper'. Demand of differential duty, interest, and penalty on company upheld. Confiscation of goods upheld with reduced redemption fine. Penalty on company's partner reduced. Penalties u/s 114AA set aside. Appeal disposed.
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