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 observations have crept in paragraph 6 of the judgment of the High Court which run contrary to CESTAT’s observations, therefore, on 28.02.2025, a limited notice was issued by this Court.
Conclusion- Held that in view of the CESTAT, it was not a case of mis-declaration but a case of mis-classification and, therefore, the finding to the extent that the appellant had advised the importer to mis-declare the imported goods is not correct. Thus, we deem it appropriate to hold that the observation in paragraph 6 of the order of the High Court that the CESTAT upheld the finding in the Order-in-original that the appellant had advised the importer to mis-declare the imported goods is incorrect. The appeal shall stand disposed of in the above terms.
