Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
CESTAT adjudicated a customs classification dispute involving water meters. The tribunal determined the imported water meters should be classified under CTI 9028 2000 (liquid supply meters) rather than CTI 9026 1010 (flow meters). The importer's deliberate misclassification was found to be an attempt to evade customs duty. The tribunal upheld extended period of limitation, confirmed duty demand, and maintained confiscation of goods under section 111(m). Penalties under sections 112, 114A, and 114AA were sustained, while the penalty under section 117 was set aside. The appeal was partially allowed, with the original classification and duty assessment being substantially upheld.