Mis-declaration of imported goods - Scania 310 Chassis - one ...
Customs
June 27, 2022
Mis-declaration of imported goods - Scania 310 Chassis - one complete amphibian bus body mounted on chassis - malafide intention or not - The imported goods herein is Amphibious bus which is also a specialized motor vehicle which runs on road as well as on water. Thus, being a specialized transport vehicle, it is appropriately classifiable under CTH 87 Section XVII of Custom Tariff Act, which covers vehicles, aircraft, vessels and associated transport equipment. - the appellant had mis-classified the goods with an intention to evade payment of appropriate Custom duty. - Penalty was rightly imposed - AT
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