https://www.taxtmi.com/caselaws?id=339985 The Supreme Court overturned the Tribunal's decision in a case concerning the mis-declaration of imported goods as "Heavy Melting Scrap" instead of "Rails." The Court found the Tribunal's classification erroneous based on the respondents' admission of mis-declaration, allowing the appeals and restoring the Assessing Officer's order. The benefit under Notification No. 21/2002-Cus (Sl. No. 200) was denied, and no costs were awarded in the matter. en-us Thu, 23 Feb 2017 00:00:00 +0530 Sat, 19 Aug 2017 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339985 The Supreme Court overturned the Tribunal's decision in a case concerning the mis-declaration of imported goods as "Heavy Melting Scrap" instead of "Rails." The Court found the Tribunal's classification erroneous based on the respondents' admission of mis-declaration, allowing the appeals and restoring the Assessing Officer's order. The benefit under Notification No. 21/2002-Cus (Sl. No. 200) was denied, and no costs were awarded in the matter. Case-Laws Customs Thu, 23 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339985