Demand duty - Imported one consignment of ‘Bed sheet’, declared ...

Tribunal Confirms Correct Classification of Imported Bed Sheets, No Confiscation or Penalty Imposed on Importer.

March 6, 2024

Case Laws Customs AT

Demand duty - Imported one consignment of ‘Bed sheet’, declared as made of “100% Polyester” - mis-declaration the goods - The Tribunal observed that, the articles which have been imported by the respondent are woven fabric of synthetic filament yarn, but they are Bed spreads / Bed sheets and quantity of the goods in numbers has been described by the respondent. - The Tribunal held that the respondent's classification of the goods under CTH 6304 was correct, and they are not liable for confiscation. Additionally, it was determined that no penalty is imposable on the respondent, and no redemption fine is payable.

View Source

← Previous Next →

Demand duty - Imported one consignment of ‘Bed sheet’, declared ...

Tribunal Confirms Correct Classification of Imported Bed Sheets, No Confiscation or Penalty Imposed on Importer.

March 6, 2024

Case Laws Customs AT

You may also like:

CESTAT ruled in favor of the appellant regarding classification of imported polyester bed sheets. The Tribunal determined that while the items were woven fabric of...

Classification of Goods - Imported one consignment of ‘Bed sheet’, declared as Polyester Bed sheet - The Tribunal noted that although the goods were made of synthetic...

Mandatory penalty u/s 114A of the Customs Act, 1962 not imposed - imported goods as “Polyester Bed Sheet”- mis-classified the impugned goods - The case involves a...

Classification of goods - Classification under Entry No. 5513.41.00 or under CTH 6304.19.30 - Import of bed sheets - goods to fall under 5513.41.00 - AT

Bed sheets imported were correctly classified under CTH 6304 as bed spreads/bed sheets, despite being made of 100% polyester yarn. Although woven fabric of synthetic...

The case involves classification of imported goods, specifically bed sheets declared as made of 100% polyester. The revenue authority classified the consignment as...

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has ruled on the classification of imported bed sheets declared as made of 100% polyester. The key points...

HC ruled in favor of the appellant regarding classification and taxation of non-woven fabric and PPSB bed sheets under GST. The court confirmed non-woven fabric made...

Classification dispute involving imported SVPS Chillers - whether to be classified under CTH 84198940 or not, and eligibility for exemption notification dated 17.03.2012....

Enhancement of value - old and used worn clothing, completely fumigated - Confiscation - The Tribunal referred to a previous case where it was observed that Section...

CESTAT ruled on classification dispute regarding imported multimedia/computer speakers. Following established precedent in multiple cases including Logic India Trading...

The case pertains to the classification of imported goods declared as "Spare Parts of E-rickshaw" by the respondent. The lower authority classified the goods under CTH...

Absolute Confiscation of the seized gold and foreign currency - Prohibited item or not - Baggage Rules - The appellant claimed that he was misdirected at the airport and...

Classification - Import of Pump - The appellant classified the goods under CTH 84248990 as Pump for lotion dispenser, while the Shed Officer redirected the...

The case pertains to the import of restricted goods, specifically marbles and mosaics, under the Import Policy at a value lower than the Minimum Import Price notified by...

Quick Updates: