https://www.taxtmi.com/caselaws?id=758087 The CESTAT Chennai held that no mis-declaration or suppression of facts occurred when the appellant classified imported goods under CTH 7211 in Bills of Entry. The appellant had provided all necessary documents including inspection certificates and test certificates showing alloy composition. The correct classification was determined by DRI using these same documents submitted at import. The department failed to prove mis-declaration since the appellant declared goods as per invoice and even domestic manufacturers used the same classification. Following Supreme Court precedent in Northern Plastic Ltd., merely claiming particular classification does not constitute mis-declaration. The demand was restricted to normal limitation period and penalty was set aside. en-us Tue, 13 Feb 2024 00:00:00 +0530 Sat, 07 Sep 2024 08:18:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758087 The CESTAT Chennai held that no mis-declaration or suppression of facts occurred when the appellant classified imported goods under CTH 7211 in Bills of Entry. The appellant had provided all necessary documents including inspection certificates and test certificates showing alloy composition. The correct classification was determined by DRI using these same documents submitted at import. The department failed to prove mis-declaration since the appellant declared goods as per invoice and even domestic manufacturers used the same classification. Following Supreme Court precedent in Northern Plastic Ltd., merely claiming particular classification does not constitute mis-declaration. The demand was restricted to normal limitation period and penalty was set aside. Case-Laws Customs Tue, 13 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758087