Home Case Index All Cases Customs Customs + AT Customs - 2011 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (1) TMI 1088 - AT - CustomsConfiscation - Anti dumping duty - Classification - appellant made a request for re-export of the said goods to the original exporters inasmuch as it was financial not viable for them to pay Anti Dumping Duty. - Held that:- Admittedly, the goods were declared as ‘tapes’ and the same were found to be ‘tapes’. Further, classifying the said goods under a different Customs tariff heading than the one adopted by the Revenue for the purpose of Anti Dumping Duty, cannot said to be with a mala fide intention, in the absence of any evidence to that effect. In any case, adoption of correct classification is in the hands of Customs authorities who can always change the same from the declared classification to the correct classification. To classify the product under a particular heading, according to the understanding of the importer, by itself cannot be held a ground so as to confiscate the imported goods. As such, we find no infirmity in the view adopted by the Commissioner. Accordingly, the appeal filed by the Revenue is rejected.
|