https://www.taxtmi.com/caselaws?id=340841 The tribunal upheld the reclassification of goods from "Nylon Knitted fabrics" to "White Net Fabric" under a different Customs Tariff Heading based on test reports. Confiscation of goods was sustained for specific consignments with intentional mis-declaration, imposing a redemption fine. The penalty on the appellant was reduced due to non-willful mis-declaration, relying on the test report for correct classification. The judgment highlighted the importance of test reports in resolving classification disputes and distinguished between intentional and non-willful errors in customs declarations. en-us Tue, 28 Feb 2017 00:00:00 +0530 Sat, 30 Dec 2017 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340841 The tribunal upheld the reclassification of goods from "Nylon Knitted fabrics" to "White Net Fabric" under a different Customs Tariff Heading based on test reports. Confiscation of goods was sustained for specific consignments with intentional mis-declaration, imposing a redemption fine. The penalty on the appellant was reduced due to non-willful mis-declaration, relying on the test report for correct classification. The judgment highlighted the importance of test reports in resolving classification disputes and distinguished between intentional and non-willful errors in customs declarations. Case-Laws Customs Tue, 28 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340841