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of The CESTAT held that the imported goods, specifically Poly (vinyl chloride) resin suspension grade, are correctly classifiable under Tariff Item 3904 21 10, a specific entry prevailing over the general residuary entry 3904 10 90, as per Rule 3(a) of the General Rules for the Interpretation of Import Tariff Schedule. The post-2017 tariff amendments were deemed irrelevant as the imports predated them. Consequently, the reclassification and the resulting customs duty demand with interest were quashed. The allegation of misdeclaration was not established, negating liability for confiscation under section 111(m) of the Customs Act. The associated confiscation order and redemption fine under section 125 were set aside. Furthermore, no penalties were warranted due to the absence of misdeclaration. The impugned order was therefore entirely set aside, and the appeal allowed in favor of the appellant.
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