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Showing contexts for: mis-classification in Kisankraft Limited vs -Commissioner Of Customs (Ii), Chennai on 22 March, 2024Matching Fragments
The Appellant has deliberately sought to defeat the provisions of law. Thereby contravening the provisions of Section 46(4) ibid. Further there is nothing in the section to mean that because there is knowledge by the Department of the earlier mis-classification of the goods by the Appellant the willful misstatement in the Bill of Entry subsequently which stands established disappears.
20. In Hardeep Singh v. State of Punjab, reported in 2014 (3) SCC 92, at Paragraphs 43, the Hon'ble Supreme Court held as follows: