https://www.taxtmi.com/caselaws?id=424299 The tribunal upheld the imposition of a redemption fine and penalty on the appellant for the deliberate misclassification of an imported amphibious bus under the Customs Act, 1962. The misclassification was deemed intentional to evade duty, leading to confiscation of the goods under Section 111(m) and imposition of a penalty under Section 112(a). Despite the appellant's arguments regarding advice from a consultant, the tribunal found a history of similar misclassifications and upheld the lower authorities' decision to impose penalties. The appeal was dismissed, affirming the penalties imposed. en-us Fri, 24 Jun 2022 00:00:00 +0530 Mon, 27 Jun 2022 10:24:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424299 The tribunal upheld the imposition of a redemption fine and penalty on the appellant for the deliberate misclassification of an imported amphibious bus under the Customs Act, 1962. The misclassification was deemed intentional to evade duty, leading to confiscation of the goods under Section 111(m) and imposition of a penalty under Section 112(a). Despite the appellant's arguments regarding advice from a consultant, the tribunal found a history of similar misclassifications and upheld the lower authorities' decision to impose penalties. The appeal was dismissed, affirming the penalties imposed. Case-Laws Customs Fri, 24 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424299