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2019 (2) TMI 501 - AT - CustomsMis-declaration of imported goods - Bubble Air Mattress - benefit of N/N. 21/2002-Cus dated 01.03.2002 Sr. No. 370 - Held that:- The Hon'ble Supreme Court recently in the case of Dilip Kumar & Co. [2018 (7) TMI 1826 - SUPREME COURT OF INDIA] has reiterated the principles in observing that in claiming the benefit of exemption notification, the claimant should establish that their case falls within four corners of the exemption notification - In the present case, the appellant has failed to prove their case that the imported goods fall under the description of goods mentioned in the said notification. The benefit of exemption N/N. 21/2002-Cus dated 1.3.2002 to Bubble Air Mattress, which was wrongly declared as "Bubble Air Mattress for special jelly cushion to prevent bed sores". Since the appellant has mis-declared the product in the Bill of Entry therefore, confiscation and imposition of penalty by the lower authorities are justified. Appeal dismissed - decided against appellant.
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