https://www.taxtmi.com/caselaws?id=201552 Misdeclaration of the true nature, composition and identity of imported goods disentitles an importer from customs exemption under Notification No. 40/2002-Cus and the Indo-Nepal treaty protocol, because eligibility depends on correct disclosure and established factual basis. The goods were held classifiable under Chapter Heading 2936, not Chapter Heading 2309, so the Tribunal's contrary view could not stand. In the absence of any manufacturing process in Nepal, relief under Notification No. 9/96 issued under the Customs Act was also unsustainable. The Tribunal's order was set aside and the adjudicating and appellate authorities' orders were restored. en-us Thu, 07 Oct 2010 00:00:00 +0530 Mon, 17 Jan 2011 01:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201552 Misdeclaration of the true nature, composition and identity of imported goods disentitles an importer from customs exemption under Notification No. 40/2002-Cus and the Indo-Nepal treaty protocol, because eligibility depends on correct disclosure and established factual basis. The goods were held classifiable under Chapter Heading 2936, not Chapter Heading 2309, so the Tribunal's contrary view could not stand. In the absence of any manufacturing process in Nepal, relief under Notification No. 9/96 issued under the Customs Act was also unsustainable. The Tribunal's order was set aside and the adjudicating and appellate authorities' orders were restored. Case-Laws Customs Thu, 07 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201552