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2024 (3) TMI 246 - CESTAT KOLKATADemand duty - Imported one consignment of ‘Bed sheet’, declared as made of “100% Polyester” - mis-declaration the goods - classifiable under CTH 5407 whereas the respondent had classified the goods under CTH 6304 - confiscation - redemption fine along with interest - penalty - HELD THAT:- We admit that the articles which have been imported by the respondent are woven fabric of synthetic filament yarn, but they are Bed spreads / Bed sheets and quantity of the goods in numbers has been described by the respondent. In the circumstances, the merit classification of the impugned goods is under CTH 6304 of the Customs Tariff Act. Therefore, we classify the impugned goods as ‘Bed spreads’ (Bed sheets) classifiable under CTH 6304 of the Customs Tariff Act. In view of this, we hold that the impugned goods have been correctly classified by the respondent and the same are not liable for confiscation. We further hold that the respondent is liable to pay duty by classifying the impugned goods under CTH 6304 of the Customs Tariff Act and no penalty is imposable on the respondent. No redemption fine is payable by the respondent. Thus, we dismiss the appeal filed by the Revenue and accordingly dispose of the cross-objection filed by the respondent.
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