Penalty imposed for mis-classification of goods for claiming higher incentives: CESTAT Ahmedabad

Fashion Accessories Vs Commissioner of Customs (CESTAT Ahmedabad) CESTAT Ahmedabad held that penalty duly imposable for mis-classification of export goods with the intent of claiming higher incentives under MEIS Scheme. Facts- The exporter, M/s. Fashion Accessories, had classified goods i.e. Quilts fitted with cotton/polyester exported by them under two different eight digit HS Codes ‘94049019’ & ‘94049099’. Department believed that the exporter had knowingly and consistently misclassified their products under CTH 94049099 from ports other than Nhava Sheva to fraudulently avail hig...