https://www.taxtmi.com/caselaws?id=286324 The Tribunal upheld the reclassification of imported goods under CTH 21069099, rejecting the appellant's argument to keep them under Chapter 12. The imposition of redemption fines and penalties was set aside due to lack of evidence supporting suppression of facts by the appellant. Section 114A penalty imposition was also overturned as authorities failed to prove collusion or wilful misstatement. The Tribunal ruled in favor of the appellant on all grounds, allowing the appeals. en-us Wed, 10 Apr 2019 00:00:00 +0530 Fri, 21 Feb 2020 10:21:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286324 The Tribunal upheld the reclassification of imported goods under CTH 21069099, rejecting the appellant's argument to keep them under Chapter 12. The imposition of redemption fines and penalties was set aside due to lack of evidence supporting suppression of facts by the appellant. Section 114A penalty imposition was also overturned as authorities failed to prove collusion or wilful misstatement. The Tribunal ruled in favor of the appellant on all grounds, allowing the appeals. Case-Laws Customs Wed, 10 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286324