2018 (5) TMI 1986 - AT - Customs

Classification of imported goods - readymade garments - whether classified under CTH 6201 99 90 or under CTH 6204 33 00? - HELD THAT - In the instant case, sample was drawn after 2 years and it was observed that the appellant has wrongly classified the goods but fact remains that by the time the goods became obsolete. At the time of clearance of the goods department has accepted the classification. From the record, it appears that for misdeclaration, department has not brought any evidence on record and declaration was made after 2 years which is not justifiable. Impugned order need not be interfered - appeal dismissed - decided against Revenue.

Summary

The appeal was filed against Order-in-Appeal No. Kol/Cus/CKP/91/2009 for misclassification of imported readymade garments from Bangladesh. The department classified the goods differently later, but no penalty was warranted. The appellant's classification was accepted at clearance, and no evidence was provided for misdeclaration. The impugned order was sustained, and the appeal by the Revenue was dismissed.