Indian Kanoon - Search engine for Indian Law

certification / ETA Certificate from WPC / undervaluation / using forged invoices/mi-classification / mis- declaration 1 5994463 02.07.14 Chinta Haran Non submission of BIS / Ojha ETA from ... that they were an accomplice or abettor in the offence of mis-declaration, mis-classification and under invoicing of the goods with an intent

officers are free to re- assess it as per Section 17(4). Mis-classification or incorrect assessment of duty does not amount to mis-declaration ... that the goods were not as per declaration. The allegation of mis-classification of goods, even if it is true, will not attract

that the appellants were having knowledge or reason to believe about the mis-classification and wrong availment of the exemption notification. 14. It is further

noted that the import statistics of this item points to either mis-classification of the import item or it is not the like article. However

Revenue Intelligence (DRI), Delhi Zonal Unit (DZU), New Delhi regarding mis-declaration and mis-classification of the said goods under Tariff heading