2015 (11) TMI 253 - SCH - Customs

Review petition - Classification of Dry (Betel) nuts under CTH 08129090 or CTH 08028020 Mis-declaration of Goods Imposition of redemption fine, duty and penalty Supreme Court after condoning the delay and going throught he review petition, did not find any merit in petition. The original petition was filed by assessee against the decision of Tribunal 2015 (8) TMI 1069 - CESTAT KOLKATA ; wherein Tribunal 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.