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Digambar Warty S/O Madhavan Warty vs District Registrar Bangalore Urban ... on 7 December, 2012

application only in a situation of misclassification and not mis-declaration and that the words 'mis-classification or otherwise of goods' are used ... deliberate and designed to avoid payment of customs duty. In case of mis-classification, it may be bona fide case of wrong classification

about the true nature of the said products from the department by mis-classifying with an intention to pay duty at lesser rate instead ... department not initiated the verification on the issue the fact of mis-classification and payment at concessional rate of duty would have gone un-noticed

about the true nature of the said products from the department by mis-classifying with an intention to pay duty at lesser rate instead ... department not initiated the verification on the issue the fact of mis-classification and payment at concessional rate of duty would have gone un-noticed

required to give the description and turnover of each goods, the classification made with reference to entries in the Schedule to the Act , the point ... account of the dealer mis-classifying taxable goods as non-taxable and can also happen on account of mis-classification 26 of taxable goods

Agent has failed to give the correct description of goods and correct classification was not declared. The Tribunal has failed to record any finding with ... impugned Order;  the respondent has colluded with the importer in mis-declaration and mis-classification of goods with an intent to evade the customs duty

been detected by assessing officers. I find that because of camouflaging and mis-statement of description the fraud escaped the notice of assessing officers ... detailed consideration of the matter, has found that there was mis-classification of the goods imported resulting in short payment of duty to the extent