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2010 (10) TMI 120 - HC - Customs
Exemption notification no. 40/2002 - Protocol to the Indo-Nepal Treaty of Trade - Section 11 of the Customs Act, 1962 – Mis-declaration - Classification – Held that: - Because, of misdeclaration, the respondent cannot avail the benefit of Indo-Nepal Treaty on the basis of certificate issued by the authorities of Nepal and M/s. Anivet Industries Limited. - The goods seized, has rightly been held by the original and appellate authority with finding that they should have been classified under heading 2936 of the Tariff. The finding recorded by the Tribunal, suffers from substantial illegality as observed in the body of judgment - the goods have not gone under manufacture process at Nepal hence order of Tribunal is bad in law -