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    <title>2019 (4) TMI 1097 - CESTAT KOLKATA</title>
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    <description>The Tribunal upheld the reclassification of imported goods as &quot;Polyester Woven Fabrics&quot; under CTH 54075490 instead of &quot;Polyester Bed Sheet&quot; under CTH 63041990. The demand for Customs duty and interest under the revised classification was confirmed. The order of confiscation and penalty imposed were set aside as there was no evidence of intentional misdeclaration by the appellant.</description>
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      <description>The Tribunal upheld the reclassification of imported goods as &quot;Polyester Woven Fabrics&quot; under CTH 54075490 instead of &quot;Polyester Bed Sheet&quot; under CTH 63041990. The demand for Customs duty and interest under the revised classification was confirmed. The order of confiscation and penalty imposed were set aside as there was no evidence of intentional misdeclaration by the appellant.</description>
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