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2016 (8) TMI 925 - AT - CustomsImposition of penalty - Classification of imported goods medicaments food supplements - filing of bill of entry as well as classification made by CHA entire duty paid on declared goods Held that: - The Appellant is mainly a CHA and the issue of classification is of complex nature. It cannot be said that the CHA should have information that the goods were 'Food Supplements' and not 'Medicaments'. It is for the Customs Department to classify the goods. Hence, no reason to sustain the penalty appeal disposed off decided in favor of appellant.
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