https://www.taxtmi.com/caselaws?id=783177 CESTAT upheld reclassification of the imported goods as 100% polyester knitted cut fabric under CTI 6001 92 00 ("others - of man-made fibres"), rejecting the importer's claim of classification as long pile fabric under CTI 6001 10 90. Consequential differential duty demand was sustained. The Tribunal found extensive mis-declaration of quantity and nature of goods, as well as complete non-declaration of several items, and confirmed confiscation under s.111(l), (m) of the Customs Act. Penalties imposed on the importing firm and its main partner under ss.112, 114A and 114AA were affirmed, holding that their mis-declarations rendered the goods liable to confiscation and caused short payment of duty. Both appeals were dismissed. en-us Tue, 09 Dec 2025 00:00:00 +0530 Thu, 11 Dec 2025 08:55:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783177 CESTAT upheld reclassification of the imported goods as 100% polyester knitted cut fabric under CTI 6001 92 00 ("others - of man-made fibres"), rejecting the importer's claim of classification as long pile fabric under CTI 6001 10 90. Consequential differential duty demand was sustained. The Tribunal found extensive mis-declaration of quantity and nature of goods, as well as complete non-declaration of several items, and confirmed confiscation under s.111(l), (m) of the Customs Act. Penalties imposed on the importing firm and its main partner under ss.112, 114A and 114AA were affirmed, holding that their mis-declarations rendered the goods liable to confiscation and caused short payment of duty. Both appeals were dismissed. Case-Laws Customs Tue, 09 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783177