2018 (9) TMI 1738

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.... for the Appellant. Mr. Prakash Shah with Mr. Jas Sanghavi i/b. PDS Legal, for the Respondent. P.C: This Appeal under Section 130 of the Customs Act, 1962 (the Act), challenges the order dated 20th March, 2018 passed by the Customs, Excise and Service Tax Appellate Tribunal (the Tribunal). 2. Mr. Jetly, learned Counsel appearing for the Revenue, in support of the Appeal, urges the foll....

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.... the imported goods under Chapter 54 heading 5407.61 of the Customs Act. Thus, the issue of classification is the secondary issue and the primary issue is with regard to misdeclaration made by the Respondent. 5. We are of the view that if the classification as filed by the Respondent is accepted, there could be no question of mis-declaration. The primary issue to be decided, is appropriate clas....