https://www.taxtmi.com/caselaws?id=84961 A bona fide dispute over tariff classification did not amount to misdeclaration where the Bill of Entry and invoice correctly disclosed the nature of the imported goods; confiscation and penalty were therefore set aside. The Department's reclassification of the printed materials under a different tariff heading, however, was upheld because the controversy concerned only the applicable tariff entry and the resulting duty liability, not the truth of the declared description. The appeal succeeded only on the issue of confiscation and penalty, while the classification and duty demand were maintained against the assessee. en-us Thu, 14 Mar 1996 00:00:00 +0530 Mon, 01 Aug 2011 17:43:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84961 A bona fide dispute over tariff classification did not amount to misdeclaration where the Bill of Entry and invoice correctly disclosed the nature of the imported goods; confiscation and penalty were therefore set aside. The Department's reclassification of the printed materials under a different tariff heading, however, was upheld because the controversy concerned only the applicable tariff entry and the resulting duty liability, not the truth of the declared description. The appeal succeeded only on the issue of confiscation and penalty, while the classification and duty demand were maintained against the assessee. Case-Laws Customs Thu, 14 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84961