https://www.taxtmi.com/caselaws?id=752851 The CESTAT NEW DELHI held that imported goods declared as Copper Clad Laminates were mis-classified and should be classified as Aluminium Paste Copper Clad Laminates under different CTH. The appellant's voluntary admission of mis-classification was upheld, and retraction was deemed an afterthought. However, the Commissioner (Appeals) exceeded jurisdiction by imposing penalty under section 112 without proper show cause notice, as the original proceedings only involved section 114A penalty. The penalty under section 112 was set aside while other findings were maintained. Appeal partially allowed. en-us Fri, 17 May 2024 00:00:00 +0530 Sun, 19 May 2024 20:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752851 The CESTAT NEW DELHI held that imported goods declared as Copper Clad Laminates were mis-classified and should be classified as Aluminium Paste Copper Clad Laminates under different CTH. The appellant's voluntary admission of mis-classification was upheld, and retraction was deemed an afterthought. However, the Commissioner (Appeals) exceeded jurisdiction by imposing penalty under section 112 without proper show cause notice, as the original proceedings only involved section 114A penalty. The penalty under section 112 was set aside while other findings were maintained. Appeal partially allowed. Case-Laws Customs Fri, 17 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752851