https://www.taxtmi.com/caselaws?id=756249 The CESTAT NEW DELHI ruled in favor of the appellant regarding classification of imported goods under CTI 6102 30 10, CTI 6202 9390 and CTI 6210 5000. The tribunal held that section 28(4) of the Customs Act could not be invoked as there was no willful suppression of facts, only mis-classification. The appellant had declared goods details which were physically examined, and customs authorities had previously permitted clearance under the same classification. The Commissioner's order dated 24.02.2023 established no willful suppression existed, making sections 111 and 114A also inapplicable. The impugned order was set aside and appeal allowed. en-us Thu, 11 Jul 2024 00:00:00 +0530 Wed, 31 Jul 2024 08:36:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756249 The CESTAT NEW DELHI ruled in favor of the appellant regarding classification of imported goods under CTI 6102 30 10, CTI 6202 9390 and CTI 6210 5000. The tribunal held that section 28(4) of the Customs Act could not be invoked as there was no willful suppression of facts, only mis-classification. The appellant had declared goods details which were physically examined, and customs authorities had previously permitted clearance under the same classification. The Commissioner's order dated 24.02.2023 established no willful suppression existed, making sections 111 and 114A also inapplicable. The impugned order was set aside and appeal allowed. Case-Laws Customs Thu, 11 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756249