https://www.taxtmi.com/caselaws?id=350824 The Tribunal set aside the Commissioner (Appeals) decision and allowed the Revenue's appeal in a case concerning the misdeclaration and classification of imported goods under Chapter Heading No.72044900. The decision was based on Customs Act provisions, specifically disallowing the importer to relinquish the title of the goods due to misdeclaration, making the refund inadmissible. The assistance of the Amicus-curie was acknowledged, and the appeal was decided in favor of the Revenue. en-us Mon, 23 Oct 2017 00:00:00 +0530 Thu, 21 Feb 2019 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350824 The Tribunal set aside the Commissioner (Appeals) decision and allowed the Revenue's appeal in a case concerning the misdeclaration and classification of imported goods under Chapter Heading No.72044900. The decision was based on Customs Act provisions, specifically disallowing the importer to relinquish the title of the goods due to misdeclaration, making the refund inadmissible. The assistance of the Amicus-curie was acknowledged, and the appeal was decided in favor of the Revenue. Case-Laws Customs Mon, 23 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350824