https://www.taxtmi.com/caselaws?id=765479 CESTAT New Delhi upheld re-classification of imported goods from 100% Polyester Knitted Fabric under CTH 60059000 to CTH 60019200, confirming misdeclaration. Court relied on SC precedents in Surjeet Singh Chhabra and Duncan Agro Industries establishing admissibility of statements under Section 108 Customs Act. Appellant's admission through test report acceptance and duty payment constituted clear evidence of misclassification. CESTAT affirmed differential customs duty, confiscation under Section 111(m), redemption fine, and penalty under Section 114A for suppression of facts causing duty evasion. Appeal disposed. en-us Wed, 29 Jan 2025 00:00:00 +0530 Thu, 30 Jan 2025 10:27:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765479 CESTAT New Delhi upheld re-classification of imported goods from 100% Polyester Knitted Fabric under CTH 60059000 to CTH 60019200, confirming misdeclaration. Court relied on SC precedents in Surjeet Singh Chhabra and Duncan Agro Industries establishing admissibility of statements under Section 108 Customs Act. Appellant's admission through test report acceptance and duty payment constituted clear evidence of misclassification. CESTAT affirmed differential customs duty, confiscation under Section 111(m), redemption fine, and penalty under Section 114A for suppression of facts causing duty evasion. Appeal disposed. Case-Laws Customs Wed, 29 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765479