2024 (12) TMI 1045 - SCH - Customs

Classification of imported goods - 100% Polyester bed cover / Quilt Cover - to be classified under CTH 6304 of the Customs Tariff Act or under CTH 5407? - deliberate mis-declaration of the goods - levy of mandatory penalty under Section 114A of the Customs Act, 1962 - it was held by CESTAT that 'As the respondent imported Bed sheets which are having merit classification under CTH 6304 of the Customs Tariff Act, in these circumstances, the charge of suppression of facts is not sustainable against the respondent.' HELD THAT - There are no reason to interfere with the impugned order passed by the Customs, Excise Service Tax Appellate Tribunal, East Zonal Bench, Kolkata. Appeal dismissed.

Summary

The Supreme Court dismissed the Civil Appeal after finding no reason to interfere with the impugned order passed by the Customs, Excise & Service Tax Appellate Tribunal, East Zonal Bench, Kolkata. Delay was condoned, and pending applications were disposed of.