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
that
there was a mis-classifications of the goods transported. It is his contention in
the writ petition that the alleged mis-classification ... learned counsel for the petitioner that the allegation of mis-classification of
goods cannot warrant a detention of the goods under Section
based upon the allegation by the
department that there was a mis-classification by the petitioner. The
classification claimed by the petitioner is CH85235290 whereas
respondent no.1 that the Railways is not concerned with the mis-classification of HSN Code or GST rate if quoted by the tenderer ... saying that the levy of tax and imposition of penalty for mis-classification of HSN Code is an area of concern of the tax authorities
boosted and fabricated measurements
recorded.
3. It was found that there was mis-classification of soil,
boosted measurements, under conveyed earth, extra watering and
consolidation
which is apparent in the seizure list/panchanama are
only due to mis-classification and mixing of the logs and due to
shrink
which is apparent in the seizure
list/panchanama are only due to mis-classification and
mixing of the logs and due to shrink
registration of
the consignor, or the alleged mis-classification of the goods under
transportation, cannot be a ground for detention under Section
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
