https://www.taxtmi.com/caselaws?id=258101 In a classification dispute involving alleged misdeclaration of goods as medicaments, the record of brochures, labels, price lists and statements indicated that the goods were food supplements, supporting the duty demand and weakening the importer's claim for complete waiver of predeposit. Partial predeposit was therefore directed, with waiver of the balance duty, interest and penalty and stay of recovery on compliance. For the customs house agents, full waiver of predeposit was granted because they were licensed intermediaries whose licences had already been suspended. The freight forwarder, however, was treated as having a coordinating role in the misdeclaration and was required to make a limited predeposit, with the balance penalty waived and recovery stayed on compliance. en-us Thu, 27 Nov 2014 00:00:00 +0530 Tue, 10 Mar 2015 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258101 In a classification dispute involving alleged misdeclaration of goods as medicaments, the record of brochures, labels, price lists and statements indicated that the goods were food supplements, supporting the duty demand and weakening the importer's claim for complete waiver of predeposit. Partial predeposit was therefore directed, with waiver of the balance duty, interest and penalty and stay of recovery on compliance. For the customs house agents, full waiver of predeposit was granted because they were licensed intermediaries whose licences had already been suspended. The freight forwarder, however, was treated as having a coordinating role in the misdeclaration and was required to make a limited predeposit, with the balance penalty waived and recovery stayed on compliance. Case-Laws Customs Thu, 27 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258101