Case of mis-declaration wrongly observed as mis-classification by High Court

Bruce Logistics Private Limited Vs Union of India & Anr (Supreme Court of India) Supreme Court held that High Court observation regarding appellant’s advised to importer to mis-declare imported goods is incorrect since it was not a case of mis-declaration but a case of mis-classification. Accordingly, appeal disposed of. Facts- This appeal arises from an order dated 14.08.2024 passed by the High Court of Judicature at Bombay in Customs Appeal No. 17 of 2023. Though appeal against the judgment and order of the Customs, Excise and Service Tax Appellate Tribunal was dismissed, but certain o...