Home Case Index All Cases Customs Customs + AT Customs - 2017 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (9) TMI 1139 - AT - CustomsBenefit of N/N. 21/2002-Cus. dated 01.03.2002 - misdeclaration of goods - Crossslinkable Polyethylene Compounds - Held that: - importer has claimed the benefit of concessional duty for goods which were not entitled to the same. Consequently, the misdeclaration also stands established. Consequently, the order of confiscation of the impugned goods with the imposition of redemption fine and penalty also merits no interference - since the appellant will not be entitled to concessional duty, the demand for differential duty is to upheld along with payment of interest - appeal dismissed - decided against appellant.
|