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
bonafide importer, who admits the short levy on account of mis-classification or otherwise of the goods, but not apply to the person like ... respect of which the applicant admits short levy on account of mis-classification or otherwise of the goods.
The proviso appended to Section
payment of differential rate of 3% tax. Hence the allegation
of mis-classification with deliberate intention to evade
payment of tax is not sustainable ... ambiguity existed in the rate of tax and hence there is
deliberate mis-classification which is liable to be penalised.
10. Learned counsel
factual finding
that appellant was having knowledge of such mis-
declaration and accordingly mis-classification under
CTH 9503 being “Black Firing Guns” and required DGFT ... insisted upon before
clearance of the goods the entire case of
mis-declaration / mis-classification could
have been averted. In our view revocation
of licence
said imported goods vide his impugned seizure memo dated
27.10.2025 alleging mis-classification of the imported goods possibly to avail
country of origin benefit ... seizing the imported goods and not allowing clearance
thereof alleging mis-classification of imported goods to avail country of origin
benefit.
23. Further
short). The
detention was on account of the mis-classification of the
goods as 'packing material'.
2. The contention raised by the learned ... seen from the returns
filed earlier. The alleged mis-classification occurred
only since the State, from which the materials were
purchased, does not have
