CESTAT Imposes Penalty for Misclassification & Duty Evasion despite omission by adjudicating authority

Sarvatra International Vs Commissioner of Customs (CESTAT Delhi)

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi, addressed the case of Sarvatra International, involving allegations of customs duty evasion through the misclassification of imported goods. The dispute revolved around the classification of “100% Polyester Knitted Fabric” as “Polyester Knitted Cut Pile Fabric,” leading to a differential duty demand. Sarvatra International challenged the classif

Please become a Premium member. If you are already a Premium member, login here to access the full content.