https://www.taxtmi.com/caselaws?id=782584 CESTAT Kolkata-AT set aside the impugned order and allowed the appeal. It held that confiscation, redemption fine and penalty in respect of the main imported goods were unsustainable, as the alleged mis-classification involved no revenue implication, was a matter of interpretation, and did not confer any undue benefit on the importer; consequently, no confiscation or penalty could be sustained. The Tribunal directed the appellant to henceforth adopt CTH 85030090 for the goods only to close the dispute, without finally deciding classification. As to the one excess carton containing engine assemblies and storage batteries, it was treated as a human error; confiscation was sustained only to the extent of a reduced redemption fine of Rs. 2,000, with duty payable and penalty waived. en-us Tue, 15 Apr 2025 00:00:00 +0530 Fri, 28 Nov 2025 12:43:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782584 CESTAT Kolkata-AT set aside the impugned order and allowed the appeal. It held that confiscation, redemption fine and penalty in respect of the main imported goods were unsustainable, as the alleged mis-classification involved no revenue implication, was a matter of interpretation, and did not confer any undue benefit on the importer; consequently, no confiscation or penalty could be sustained. The Tribunal directed the appellant to henceforth adopt CTH 85030090 for the goods only to close the dispute, without finally deciding classification. As to the one excess carton containing engine assemblies and storage batteries, it was treated as a human error; confiscation was sustained only to the extent of a reduced redemption fine of Rs. 2,000, with duty payable and penalty waived. Case-Laws Customs Tue, 15 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782584