Primary issue: classification of imported goods as motor-vehicle...

Primary issue: classification of imported goods as motor-vehicle parts or textile curtains. The tribunal found the goods were car shades, sold and described as vehicle accessories, not curtains; therefore classification under CTI 8708 99 00 is correct and the departmental reclassification to CTI 6303 99 90 is rejected - classification upheld for the importer. Secondary issues: valuation and penalties. The Customs officer lacked reasonable doubt under Rule 12 to disregard the transaction value where only a trader's invoice existed and no material misdescription was found; consequently confiscation under s.111(m), redemption fine and penalties under s.112 are unsustainable and set aside, with duty recalculated on remand - penalties and confiscation quashed and matter remitted for computation. - CESTAT