https://www.taxtmi.com/caselaws?id=753297 CESTAT Bangalore dismissed the appeal regarding misclassification of imported sweeteners used in chewing gum manufacturing. The appellant initially classified goods under CTH 2938 but department reclassified under CTH 2106, which appellant accepted. CESTAT found intentional mis-declaration as appellant deliberately avoided declaring true organic description and was aware supplier classified same goods under CTH 2106. CFTRI testing confirmed goods were food ingredients, not organic/inorganic chemicals as claimed. Extended limitation period invocation and equivalent penalty imposition were upheld due to deliberate misclassification. en-us Tue, 21 May 2024 00:00:00 +0530 Thu, 30 May 2024 07:57:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753297 CESTAT Bangalore dismissed the appeal regarding misclassification of imported sweeteners used in chewing gum manufacturing. The appellant initially classified goods under CTH 2938 but department reclassified under CTH 2106, which appellant accepted. CESTAT found intentional mis-declaration as appellant deliberately avoided declaring true organic description and was aware supplier classified same goods under CTH 2106. CFTRI testing confirmed goods were food ingredients, not organic/inorganic chemicals as claimed. Extended limitation period invocation and equivalent penalty imposition were upheld due to deliberate misclassification. Case-Laws Customs Tue, 21 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753297