2015 (10) TMI 2805

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..... an be only on the ground of suspicion of evasion of tax. A mere misclassification, which is discernible from the records, cannot lead to a conclusion of evasion. The issue with respect to whether the higher rate of tax is applicable cannot be looked at as an issue of evasion of tax. In any event, the petitioner shall be allowed release of goods on execution of a simple bond and adjudication procee .....

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..... to be evaded, is on the ground of misclassification. The Department contends that, by misclassifying the goods, the petitioner has sought to evade tax. Even in penalty matters, this Court has held that misclassification would be best looked at by the Assessing Officer and not by the Intelligence Officer. The principle is more so applicable herein. The detention has been made by the Checkpost autho .....

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