Declaring viscose fabric while importing polyester is mis-declaration: CESTAT Delhi

Artex Textile Pvt. Ltd Vs Principal Commissioner of Customs (Preventive) (CESTAT Delhi) The appeal before the Customs, Excise and Service Tax Appellate Tribunal Delhi challenged an order of the Commissioner (Appeals), New Delhi, which had upheld the adjudication order confirming customs duty, confiscation, redemption fine, and penalty against the importer. The dispute arose from a Bill of Entry dated 16 April 2019, in which the importer declared the goods as “Viscose Polyamide Woven Fabric” and classified them under Customs Tariff Item 5516 22 00. Acting on specific intelligence, Customs P...