https://www.taxtmi.com/caselaws?id=448821 CESTAT Chennai set aside penalty of Rs.25,000 imposed under Regulation 18(1) of CBLR 2018 for alleged misclassification of Match Skillets under CTH 36050090 instead of CTH 48192010. The tribunal found appellant had genuine belief in adopted classification based on assessment practice, with assessing officers' approval and no objection from respondent despite correct description. Other exporters at Tuticorin port followed same classification during April 2015-October 2020. Commissioner found no mens rea as appellant gained no direct benefit from contravention. Classification being question of law cannot constitute misdeclaration. Appeal allowed. en-us Tue, 30 Jan 2024 00:00:00 +0530 Wed, 31 Jan 2024 08:26:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448821 CESTAT Chennai set aside penalty of Rs.25,000 imposed under Regulation 18(1) of CBLR 2018 for alleged misclassification of Match Skillets under CTH 36050090 instead of CTH 48192010. The tribunal found appellant had genuine belief in adopted classification based on assessment practice, with assessing officers' approval and no objection from respondent despite correct description. Other exporters at Tuticorin port followed same classification during April 2015-October 2020. Commissioner found no mens rea as appellant gained no direct benefit from contravention. Classification being question of law cannot constitute misdeclaration. Appeal allowed. Case-Laws Customs Tue, 30 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448821