https://www.taxtmi.com/caselaws?id=457220 Imported woven printed goods stitched like quilt cases were treated as polyester quilt covers rather than bed sheets, with the Textile Committee opinion supporting that classification. On that basis, the allegation of misdeclaration and under-valuation failed because the asserted classification mismatch was not established. The associated confiscation, redemption fine and penalties were therefore not supportable once the goods were found to be correctly declared as quilt covers. The matter turned on the character of the article as imported and the contemporaneous expert opinion, which together displaced the competing description of the goods. 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 goods stitched like quilt cases were treated as polyester quilt covers rather than bed sheets, with the Textile Committee opinion supporting that classification. On that basis, the allegation of misdeclaration and under-valuation failed because the asserted classification mismatch was not established. The associated confiscation, redemption fine and penalties were therefore not supportable once the goods were found to be correctly declared as quilt covers. The matter turned on the character of the article as imported and the contemporaneous expert opinion, which together displaced the competing description of the goods. Case-Laws Customs Tue, 30 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457220