https://www.taxtmi.com/caselaws?id=125389 The Tribunal overturned the Commissioner's decision in the case involving misdeclaration of goods by M/s. Kawarlal & Co. and M/s. International EXIM Agency. The Tribunal held that the importer did not misdeclare the goods as accurate details were provided in the invoices, shifting the responsibility of classification to the customs officer. The order of confiscation and penalties imposed on the importer were deemed unsustainable. However, the demand for interest on the duty shortfall was upheld. The penalty on the Customs House Agent (CHA) was set aside due to insufficient evidence of abetment in the misdeclaration. Consequently, the appeals were allowed, and the impugned order was overturned. en-us Thu, 25 Sep 2008 00:00:00 +0530 Tue, 23 Oct 2012 16:27:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125389 The Tribunal overturned the Commissioner's decision in the case involving misdeclaration of goods by M/s. Kawarlal & Co. and M/s. International EXIM Agency. The Tribunal held that the importer did not misdeclare the goods as accurate details were provided in the invoices, shifting the responsibility of classification to the customs officer. The order of confiscation and penalties imposed on the importer were deemed unsustainable. However, the demand for interest on the duty shortfall was upheld. The penalty on the Customs House Agent (CHA) was set aside due to insufficient evidence of abetment in the misdeclaration. Consequently, the appeals were allowed, and the impugned order was overturned. Case-Laws Customs Thu, 25 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125389