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
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
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
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
earlier
mis-classification by the appellant which was investigated by DRI, if
the appellant had any doubt regarding classification, they could have
inquired with ... There is no dispute that mis-classification was
there as the appellant have not challenged the re-classification by the
revenue rather they have paid
regarding mis-
classification, Shri Abhik Saha undertook that they
would pay the differential duty, along with fine and
penalty which arises due to mis-classification ... Since this is a simple case of mis-classification,
with no mis-declaration and willful suppression of fact
with intent to evade the duty
