Just a moment...

Report
FeedbackReport
Bars
×

By creating an account you can:

Logo TaxTMI
>
Feedback/Report an Error
Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS

Levy of penalty for misclassification of imported products for chewing gum; confirmed. Mis-declaration led to extended period for duty payment.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....CESTAT Bangalore upheld the imposition of penalty for misclassification of imported products under CTH 2938 instead of CTH 2106. The appellant mis-declared goods as 'Big Fib, Mast free comen' to avoid correct classification. Samples tested by CFTRI confirmed they were food ingredients. Appellant's supplier also classified items under CTH 2106. Intentional mis-declaration led to invoking extended period for duty payment. Commissioner (A) rightly imposed penalty. Appeal dismissed.....