goods in respect of which he admits short levy on account of mis-classification, under-valuation or inapplicability of exemption notification but excluding the goods
goods in respect of which he admits short levy on account of mis-classification or otherwise of goods, to the Settlement Commission to have
Commission as the same would not amount to short levy or mis-classification. According to Mr. Rana, in the instant case, the Petitioners had adopted ... Settlement Commission is only with regard to the genuine cases of mis-classification either done wilfully or otherwise. Therefore, the contention of Mr. Rana
respect of which he admits short-levy on account of mis-classification or otherwise of goods. In order to avail the benefit of filing ... view that it is not the case of mis-classification and it is the case of mis-declaration and the case of smuggling. The Supreme
17379 of 2020, the mis-classification alleged is not
one that amounts to a mis-description of the kind described above.
Accordingly ... 22608 of 2020 also, the mis-classification alleged is
not one that amounts to a mis-description of the kind described above. I
find, however
Commission as the same would not amount to short levy or mis-classification,. According to Mr. Rana, in the instant case, the Petitioners had adopted ... Settlement Commission is only with regard to the genuine cases of mis-classification either done willfully or otherwise. Therefore, the contention of Mr. Rana
have been made of mis-classification of the said products. It is submitted that all the said matters of classifications are settled by the Orders ... Marine Plywood IS-7-10-1976. The whimsical allegation of mis-classification of "KITPLY" made in paragraph (f) of the Show Cause Notice
true classification of the goods. Further, they suppressed the dubious
classification adopted by the mselves and tried to evade custom duty. By
way of mis ... bonafide understanding of the Appellant
and the mis- declaration was not intentional and as soon as the mis-
declaration was pointed out, the excess availment
goods
due to mis-classification. The importer have mentioned in their reply that the
department has been raising the issue of mis-classification of Brush ... demand is time-barred and deviate from the main
issue of mis-classification which resulted in short-levy of duty. . . . . In this
case
goods
due to mis-classification. The importer have mentioned in their reply that the
department has been raising the issue of mis-classification of Brush ... demand is time-barred and deviate from the main
issue of mis-classification which resulted in short-levy of duty. . . . . In this
case