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
personal observation and his proceedings to reclassify on the allegation of mis-classification by invoking proviso to Section 11A is totally unsustainable. It was contended ... also enclosed his observations to raise the demand by alleging mis-classification. The Addl. Collector has not obtained any opinion from any of the technical
personal hearing that they have no connection with regard to any mis-classification of the goods and the Bill of Entry filed by the importer ... file the bill of entry and indicate the classification of goods. They are not concerned with any mis-classification or mis-declaration made by them
CETA, 1985. It is also alleged that on account of such mis-classification, there had been short payment of duty ... Application to the extent of confirming duty short paid, which arose on mis-classification and dropped the penalty against the Appellant. Aggrieved by the said
Assistant Collector approved the classification list. Ld. Advocate further submitted that, even as early as at the time of filing classification list on 15.7.85 under ... Advocate contended that there was neither any suppression of facts nor any mis-classification of goods with intent to evade payment of duty
Union Of India And Anr. vs Dharampal Satyapal And Ors. on 27 September, 2013
Author
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
ground
that it has willfully and deliberately indulged in mis-classification of various excisable goods
through mis-declaration of their nature, description, suppression of facts
manufactured and cleared clandestinely.
19. The second charge was pertaining to mis-declaration and mis-classification of costlier special varieties of phenol formaldehyde bonded plywood
alleged that they had evaded payment of duty by resorting to mis-classification of their product and by suppressing the information regarding the actual
