https://www.taxtmi.com/caselaws?id=32776 The High Court reversed the Customs, Excise and Service Tax Appellate Tribunal's decision to cancel duty demand and penalty imposition in a case involving mis-declaration of imported goods as scrap instead of steel flat bars. The Court upheld the duty demand based on the actual nature of the goods, emphasizing that mis-declaration allowed questioning of the declared value. While the penalty cancellation was maintained due to similar duty rates and a minor value difference, the Tribunal's interference with the Commissioner's order on valuation and duty demand was reversed, allowing the appeal on those grounds. en-us Mon, 11 Feb 2008 00:00:00 +0530 Tue, 31 Mar 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32776 The High Court reversed the Customs, Excise and Service Tax Appellate Tribunal's decision to cancel duty demand and penalty imposition in a case involving mis-declaration of imported goods as scrap instead of steel flat bars. The Court upheld the duty demand based on the actual nature of the goods, emphasizing that mis-declaration allowed questioning of the declared value. While the penalty cancellation was maintained due to similar duty rates and a minor value difference, the Tribunal's interference with the Commissioner's order on valuation and duty demand was reversed, allowing the appeal on those grounds. Case-Laws Customs Mon, 11 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32776