Revenue Loses Claim of Mis-declaration in Imported Goods Classification; No Evidence of Intent to Evade Duty Found.

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....Classification of imported goods - if Revenue had a dispute on the said CTH, they could have changed the same when the said Bills of Entry were filed for assessment by the Proper Officer. As there was no change in classification as claim by appellant, now revenue cannot say there was intention to evade CVD by way of mis-declaration- AT....