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TMI Blog2017 (1) TMI 584X X X X Extracts X X X X X X X X Extracts X X X X ..... Bills of Entry - Held that: - Nothing have been brought under on record to indicate that a classification was indicated by the appellant in the Bill of Entry with a view to mis-declare the nature of the goods so as to evade payment of customs duty. In the circumstances of the case, it appears to us that the change in classification was a result of different interpretation by the customs authoritie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 959 84433290. The customs apprising group took the view that the classification declared by the appellant was not appropriate to cover the goods under import. The goods were classified by customs under 84795000 and 84799090. The value declared by the importer, was however accepted. The custom authorities took the view that the import goods have been mis-declared by the appellant, and the origina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may be set aside. They also relied upon several case laws including Commissioner of Cus. (Export), Mumbai vs. Surbhit Impex Pvt. Ltd., 2012 (286) ELT.500 (Bom.) 2. We have heard Shri Deepak Suneja advocate for the appellant as well as Shri K. Poddar ld. DR for the Revenue. 3. The goods imported were declared under a heading 8443 as printing machinery. However, the Custom authorities too ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... standing. However, customs took a different view and classified goods under a heading considered appropriate by them. Nothing have been brought under on record to indicate that a classification was indicated by the appellant in the Bill of Entry with a view to mis-declare the nature of the goods so as to evade payment of customs duty. In the circumstances of the case, it appears to us that the cha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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