https://www.taxtmi.com/caselaws?id=201564 The High Court allowed the appeal, setting aside the Tribunal's order and restoring the decisions of the lower authorities. The respondent was found guilty of misdeclaring goods to evade customs duty, violating the Indo-Nepal Treaty and relevant Customs Notifications. The Court upheld the classification of the goods under heading 2936 of the Customs Tariff and confirmed its jurisdiction under Section 130 of the Customs Act. en-us Thu, 07 Oct 2010 00:00:00 +0530 Mon, 27 Feb 2012 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201564 The High Court allowed the appeal, setting aside the Tribunal's order and restoring the decisions of the lower authorities. The respondent was found guilty of misdeclaring goods to evade customs duty, violating the Indo-Nepal Treaty and relevant Customs Notifications. The Court upheld the classification of the goods under heading 2936 of the Customs Tariff and confirmed its jurisdiction under Section 130 of the Customs Act. Case-Laws Customs Thu, 07 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201564