https://www.taxtmi.com/caselaws?id=784589 Misclassification and misdeclaration of imported polyester knitted pile fabric were in issue. The Tribunal held that, based on the test report, the goods were neither "long pile" nor "looped pile" under CTH 6001, and therefore fell under "others"; being of man-made fibres, they were correctly classifiable under CTI 6001 92 00, warranting confirmation of the consequential duty demand. Confiscation was sustained under s.111(l) and s.111(m) of the Customs Act as the goods were misdeclared in quantity and type, with some goods not declared at all. Penalty under s.112 was upheld since the misdeclaration rendered the goods liable to confiscation. Appeal dismissed. en-us Wed, 07 Jan 2026 00:00:00 +0530 Thu, 08 Jan 2026 08:19:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784589 Misclassification and misdeclaration of imported polyester knitted pile fabric were in issue. The Tribunal held that, based on the test report, the goods were neither "long pile" nor "looped pile" under CTH 6001, and therefore fell under "others"; being of man-made fibres, they were correctly classifiable under CTI 6001 92 00, warranting confirmation of the consequential duty demand. Confiscation was sustained under s.111(l) and s.111(m) of the Customs Act as the goods were misdeclared in quantity and type, with some goods not declared at all. Penalty under s.112 was upheld since the misdeclaration rendered the goods liable to confiscation. Appeal dismissed. Case-Laws Customs Wed, 07 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784589