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2015 (8) TMI 1169 - SCH - CustomsClassification of Dry (Betel) nuts under CTH 08129090 or CTH 08028020 – Mis-declaration of Goods – Imposition of redemption fine, duty and penalty – Tribunal vide impugned order reported in [2015 (8) TMI 1069 - CESTAT KOLKATA] held that goods imported by appellant were liable for confiscation – Once imported goods were found to be classifiable under CTH 0802 8020, their import is not allowable if their CIF value is below ₹75 per kg. as provided in DGFT Notification - Supreme court found no reason to interfere with impugned order of tribunal - Accordingly, appeal dismissed.
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