Imported polyester knitted cut pile fabric, though classifiable...

Imported polyester knitted cut pile fabric, though classifiable under CTH 6001, was held to fall under the "others" sub-heading because the test report showed it was neither long pile nor looped pile fabric; being of man-made fibres, it was correctly classified under CTI 6001 92 00, and the consequential duty demand was sustained. Misdeclaration of quantity and nature of goods, including non-declaration of some goods, rendered them liable to confiscation under s.111(l) and (m) of the Customs Act, and confiscation was upheld. As the misdeclaration attracted confiscability, penalty under s.112 was also upheld, resulting in dismissal of the appeal. - CESTAT