2018 (5) TMI 1986

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..... orty, Advocate, for the Respondent. ORDER The present appeal has been filed against the Order-in-Appeal No. Kol/Cus/CKP/91/2009, dated 26-2-2009. 2. The brief facts of the case are that the appellant imported readymade garments from Bangladesh through four Bills of Entry. The subject goods were declared as various tracksuits of different descriptions and were classified under CTH 6201 99 9 .....

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..... rs that for misdeclaration, department has not brought any evidence on record and declaration was made after 2½ years which is not justifiable. 5. In view of above, we decline to interfere with the impugned order and the same is hereby sustained along with reasons mentioned therein. 6. In the result, the appeal filed by the Revenue is dismissed. (Dictated and pronounced in the .....

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