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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

Customs Act, 1962 for mis-classification/mis-declaration of the impugned goods and imposition of penalty on the Appellant under Section

varying extents as is seen from "Indian Standards CODE FOR CLASSIFICATION OF PROCESSED FERROUS SCRAP" (first revision) vide ... Schedule and not under Heading 2619. Consequently, the finding of misdeclaration and mis-classification of the goods and the imposition of penalties are liable

stand by stating that it was a case of mis- classification and mis-declaration of the items imported. This was in contrast to what ... base oil under CTH 2710 and even the issue of alleged mis-classification and mis-declaration did not arise. The consignment as seized was liable

enclosure to invoice does not in any manner shift the onus of mis-classification made by the importer. Assessment document is Bill of Entry