https://www.taxtmi.com/caselaws?id=187340 Where competent statutory certificates consistently identified the vessel as a Supply Vessel or Offshore Supply Vessel, those formal records prevailed over an inconsistent memorandum, unauthenticated website extract and an ambiguous Chartered Engineer's report; the vessel was therefore classifiable under CTH 8901 and eligible for exemption under Notification No. 21/2002-Cus. Once that classification and exemption were accepted, the basis for confiscation on alleged misdeclaration fell away, and non-filing of the bill of entry was treated as a procedural lapse in the absence of mala fide intent or suppression. Duty demand, interest and penalties, including personal penalties, were accordingly not sustainable. en-us Fri, 04 Dec 2015 00:00:00 +0530 Wed, 19 Oct 2016 09:17:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187340 Where competent statutory certificates consistently identified the vessel as a Supply Vessel or Offshore Supply Vessel, those formal records prevailed over an inconsistent memorandum, unauthenticated website extract and an ambiguous Chartered Engineer's report; the vessel was therefore classifiable under CTH 8901 and eligible for exemption under Notification No. 21/2002-Cus. Once that classification and exemption were accepted, the basis for confiscation on alleged misdeclaration fell away, and non-filing of the bill of entry was treated as a procedural lapse in the absence of mala fide intent or suppression. Duty demand, interest and penalties, including personal penalties, were accordingly not sustainable. Case-Laws Customs Fri, 04 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187340