https://www.taxtmi.com/caselaws?id=89695 Misdeclaration of tariff classification can justify confiscation and penalty where the goods are shown under an incorrect chapter heading and the claimed exemption is inapplicable. The departmental acceptance of the declaration does not amount to acceptance of the declared classification. A plea of bona fide belief fails where the assessee's own materials indicate knowledge that the goods fall under chapters outside the exemption notification's scope. On that basis, the misdeclaration supported confiscation and penalty, and the duty-related consequences, redemption fine and penalty were sustained. en-us Mon, 25 Jan 1999 00:00:00 +0530 Thu, 29 Sep 2011 11:12:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89695 Misdeclaration of tariff classification can justify confiscation and penalty where the goods are shown under an incorrect chapter heading and the claimed exemption is inapplicable. The departmental acceptance of the declaration does not amount to acceptance of the declared classification. A plea of bona fide belief fails where the assessee's own materials indicate knowledge that the goods fall under chapters outside the exemption notification's scope. On that basis, the misdeclaration supported confiscation and penalty, and the duty-related consequences, redemption fine and penalty were sustained. Case-Laws Central Excise Mon, 25 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89695