https://www.taxtmi.com/caselaws?id=751197 CESTAT New Delhi upheld Commissioner's order dismissing Revenue's appeal regarding classification of imported narrow woven fabric webbing. While confirming duty demand for extended period with interest, tribunal held no penalty under section 114A could be imposed as Commissioner found no collusion, willful mis-statement or suppression of facts. Confiscation under section 111(m) deemed academic exercise since penalty already paid and uncontested. Section 114AA penalty rejected as no evidence of knowingly false declarations, with goods properly examined and assessed before clearance. Revenue's appeal dismissed. en-us Mon, 08 Apr 2024 00:00:00 +0530 Wed, 10 Apr 2024 08:43:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751197 CESTAT New Delhi upheld Commissioner's order dismissing Revenue's appeal regarding classification of imported narrow woven fabric webbing. While confirming duty demand for extended period with interest, tribunal held no penalty under section 114A could be imposed as Commissioner found no collusion, willful mis-statement or suppression of facts. Confiscation under section 111(m) deemed academic exercise since penalty already paid and uncontested. Section 114AA penalty rejected as no evidence of knowingly false declarations, with goods properly examined and assessed before clearance. Revenue's appeal dismissed. Case-Laws Customs Mon, 08 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751197