https://www.taxtmi.com/caselaws?id=216471 The government upheld the classification of goods as female screws under Custom Tariff Heading (CTH) 7415 instead of under CTH 8302 as Brass Anchors. The penalties imposed on the applicant, including confiscation of goods, fine, and penalty, were set aside as there was no finding of intentional mala fide or violation. The judgment emphasized the necessity of proving intentional wrongdoing for imposing penalties under the Customs Act. en-us Wed, 18 May 2011 00:00:00 +0530 Wed, 12 Sep 2012 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216471 The government upheld the classification of goods as female screws under Custom Tariff Heading (CTH) 7415 instead of under CTH 8302 as Brass Anchors. The penalties imposed on the applicant, including confiscation of goods, fine, and penalty, were set aside as there was no finding of intentional mala fide or violation. The judgment emphasized the necessity of proving intentional wrongdoing for imposing penalties under the Customs Act. Case-Laws Customs Wed, 18 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216471