https://www.taxtmi.com/caselaws?id=753793 CESTAT Kolkata allowed appeals filed by importer and director regarding classification of imported consignments under CTH 5903 versus CTH 5407. Tribunal found no mis-classification or mis-declaration by appellant who correctly classified goods under CTH 5407 and paid applicable customs duty. Show cause notice erroneously claimed all 182 consignments were classified under CTH 5903. Since duty was correctly discharged under CTH 5407, impugned order confirming duty, interest and penalty was set aside. Penalty imposed on director was also set aside due to absence of mis-declaration. Revenue's appeal was dismissed. en-us Thu, 16 May 2024 00:00:00 +0530 Mon, 10 Jun 2024 15:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753793 CESTAT Kolkata allowed appeals filed by importer and director regarding classification of imported consignments under CTH 5903 versus CTH 5407. Tribunal found no mis-classification or mis-declaration by appellant who correctly classified goods under CTH 5407 and paid applicable customs duty. Show cause notice erroneously claimed all 182 consignments were classified under CTH 5903. Since duty was correctly discharged under CTH 5407, impugned order confirming duty, interest and penalty was set aside. Penalty imposed on director was also set aside due to absence of mis-declaration. Revenue's appeal was dismissed. Case-Laws Customs Thu, 16 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753793