https://www.taxtmi.com/caselaws?id=457220 Imported woven printed articles stitched as quilt cases were classifiable as polyester quilt covers rather than bed sheets, based on the sample's nature and Textile Committee opinion applied in similar imports. This classification defeated allegations of misdeclaration and under-valuation, because those allegations depended on treating the goods as bed sheets. Consequently, confiscation, redemption fine and penalties lacked support, and the impugned orders were set aside with consequential relief. en-us Tue, 30 Apr 2024 00:00:00 +0530 Thu, 12 Sep 2024 13:53:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457220 Imported woven printed articles stitched as quilt cases were classifiable as polyester quilt covers rather than bed sheets, based on the sample's nature and Textile Committee opinion applied in similar imports. This classification defeated allegations of misdeclaration and under-valuation, because those allegations depended on treating the goods as bed sheets. Consequently, confiscation, redemption fine and penalties lacked support, and the impugned orders were set aside with consequential relief. Case-Laws Customs Tue, 30 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457220