https://www.taxtmi.com/caselaws?id=337504 The Tribunal ruled in favor of the appellant in a case concerning the classification of imported goods under the Customs Act, 1962. The appellant's goods were reclassified by customs authorities, alleging mis-declaration, leading to the imposition of penalties. However, the Tribunal found no evidence of intentional mis-declaration to evade customs duty. Emphasizing that misclassification alone does not justify confiscation without proof of malafide intent, the redemption fine and penalties were set aside, and the appeal was allowed. en-us Wed, 09 Nov 2016 00:00:00 +0530 Wed, 11 Jan 2017 07:17:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337504 The Tribunal ruled in favor of the appellant in a case concerning the classification of imported goods under the Customs Act, 1962. The appellant's goods were reclassified by customs authorities, alleging mis-declaration, leading to the imposition of penalties. However, the Tribunal found no evidence of intentional mis-declaration to evade customs duty. Emphasizing that misclassification alone does not justify confiscation without proof of malafide intent, the redemption fine and penalties were set aside, and the appeal was allowed. Case-Laws Customs Wed, 09 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337504