2010 (10) TMI 116 - HC - Customs

Benefit of exemption notification no. 40/2002 - Protocol to the Indo-Nepal Treaty -Section 11 of the Customs Act, 1962 Mis-declaration Classification - Held that - Similar questions have been answered in favor of revenue (in 2010 -TMI - 201564 - ALLAHABAD HIGH COURT) - that goods seized, shall fall under the heading 2936 of the Tariff assesse is not eligible to avail benefit of notification seizure upheld tribunal order set aside

Summary

The Allahabad High Court decided three appeals together involving common substantial questions of law related to misdeclaration of goods. The court allowed the appeals, setting aside the Tribunal's order and determining that the goods should be classified under heading 2936 of the Tariff. The orders passed by the adjudicating authority and the appellate authority were restored.