Wrong Classification Alone Insufficient to Invoke Customs Section 111(o) Without Exemption Breach

Kasturi International Private Limited Vs Commissioner of Customs (CESTAT Delhi) The appeal arose from an order dated 02.08.2021 passed by the Commissioner of Customs (Appeals), New Delhi, which upheld the Order-in-Original dated 17.09.2019 issued by the Joint Commissioner. The authorities had confirmed reclassification of imported goods, denied exemption under Notification No. 152/2009-Cus, demanded differential customs duty with interest, held the goods liable to confiscation under section 111(o) of the Customs Act, 1962, and imposed penalty under section 112. The case originated from intelli...