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2017 (9) TMI 1202 - AT - CustomsConfiscation - redemption fine - penalty - Classification of imported goods - used rails - whether classified under CTH 72 or under CTH 73? - Held that: - the classification of the impugned goods namely 'used rails' was doubtful and the Board has issued a Circular in 2005 holding that the said goods are classifiable under CTH 72 and later Board has changed their view by issuing another Circular in 2006 stating that such goods are classifiable under CTH 73 - the appellant has not acted dishonestly and contumaciously or with the deliberate or distinct object of breaching the law - confiscation of the goods is unjustified - redemption fine and penalty also unjustified - decided partly in favor of appellant.
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