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CESTAT upheld reclassification of the imported goods as 100% polyester knitted cut fabric under CTI 6001 92 00 ('others - of man-made fibres'), rejecting classification as long pile fabric under CTI 6001 10 90. The consequential duty demand based on such reclassification was sustained. In view of substantial mis-declaration of quantity and nature of goods, and presence of undeclared items, confiscation under sections 111(l) and 111(m) of the Customs Act was affirmed. Penalties on the importer-firm and its main partner under sections 112, 114A and 114AA were also upheld. The impugned order was confirmed in entirety and both appeals were dismissed.
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