2015 (8) TMI 1169 - SCH - Customs

Classification of Dry (Betel) nuts under CTH 08129090 or CTH 08028020 Mis-declaration of Goods Imposition of redemption fine, duty and penalty Tribunal vide impugned order reported in 2015 (8) TMI 1069 - CESTAT KOLKATA held that goods imported by appellant were liable for confiscation Once imported goods were found to be classifiable under CTH 0802 8020, their import is not allowable if their CIF value is below ₹75 per kg. as provided in DGFT Notification - Supreme court found no reason to interfere with impugned order of tribunal - Accordingly, appeal dismissed.

Summary

Summary: The Supreme Court dismissed the Civil Appeal without interference but allowed the appellant to request waiver of the penalty amount from the respondent. No costs were awarded. (Citation: 2015 (8) TMI 1169 - SC)