classification as parts of dairy Machinery.
For the reasons stated above and looking to the fact
that the issue involves of intended mis-declaration,
mis
appellant for the 13
previous Bills of Entry as there was no mis-statement or
suppression of facts.
63. The imposition of penalty on Anuj ... greater responsibility to ensure
appropriate classification of imported goods. It has been
found that there was no mis-classification of the imported
goods and even
imported goods (insecticides) have been seized on the ground
of mis-declaration and mis-classification of the same by the Petitioner.
Further, it is stated
