https://www.taxtmi.com/highlights?id=76498 Classification of imported goods - Narrow Woven Fabric Webbing - The tribunal noted that the appellant's actions in misclassifying goods from a specific country indicated an attempt to evade duty payment, justifying the demand of customs duty. - The tribunal affirmed the decision to confirm the demand of customs duty, emphasizing that the appellant's concession regarding duty payment indicated acknowledgment of the duty liability, regardless of the absence of collusion or willful misstatement. - Regarding the non-confiscation of goods and absence of penalties under certain sections, the tribunal ruled in favor of the Commissioner's decision. It reasoned that while there was no explicit finding of collusion or willful misstatement to warrant penalties, the appellant's concession of duty payment justified the demand. en-us Wed, 10 Apr 2024 08:43:29 +0530 Wed, 10 Apr 2024 08:43:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=76498 Classification of imported goods - Narrow Woven Fabric Webbing - The tribunal noted that the appellant's actions in misclassifying goods from a specific country indicated an attempt to evade duty payment, justifying the demand of customs duty. - The tribunal affirmed the decision to confirm the demand of customs duty, emphasizing that the appellant's concession regarding duty payment indicated acknowledgment of the duty liability, regardless of the absence of collusion or willful misstatement. - Regarding the non-confiscation of goods and absence of penalties under certain sections, the tribunal ruled in favor of the Commissioner's decision. It reasoned that while there was no explicit finding of collusion or willful misstatement to warrant penalties, the appellant's concession of duty payment justified the demand. Highlights Customs Wed, 10 Apr 2024 08:43:29 +0530 https://www.taxtmi.com/highlights?id=76498