Home Case Index All Cases Customs Customs + AT Customs - 2011 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (2) TMI 818 - AT - CustomsConfiscation and penalty - Classification - Appellants states that indicating a wrong classification does not amount to misdeclaration - As such the decisions of the Tribunal in the case of Raj Television Network Vs. CC, [2007 -TMI - 1884 - CESTAT, CHENNAI], held that finalization of the tariff heading under which the goods should fall is the ultimate job of the customs authorities and if the appellants have claimed wrong classification according to their limited understanding of the customs law, mens rea cannot be attributed to them nor confiscation and imposition of penalty can be resorted to - Decided in favour of assessee.
|