https://www.taxtmi.com/caselaws?id=750614 The Tribunal determined that the imported goods, declared as 'Polyester Bed sheet,' were correctly classified under CTH 6304 as Bed spreads/Bed sheets, contrary to the Revenue's claim of classification under CTH 5407. Consequently, the goods were not subject to confiscation, and duty was payable under CTH 6304. The Tribunal dismissed the Revenue's appeal, affirming the respondent's classification. Regarding the alleged willful mis-declaration and the imposition of a penalty under Section 114A of the Customs Act, 1962, the Tribunal found no basis for such a penalty, leading to the dismissal of the Revenue's appeal on this issue as well. en-us Tue, 19 Mar 2024 00:00:00 +0530 Sun, 24 Mar 2024 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750614 The Tribunal determined that the imported goods, declared as 'Polyester Bed sheet,' were correctly classified under CTH 6304 as Bed spreads/Bed sheets, contrary to the Revenue's claim of classification under CTH 5407. Consequently, the goods were not subject to confiscation, and duty was payable under CTH 6304. The Tribunal dismissed the Revenue's appeal, affirming the respondent's classification. Regarding the alleged willful mis-declaration and the imposition of a penalty under Section 114A of the Customs Act, 1962, the Tribunal found no basis for such a penalty, leading to the dismissal of the Revenue's appeal on this issue as well. Case-Laws Customs Tue, 19 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750614