Change in Goods Classification Not Mis-declaration or Suppression: CESTAT Chennai

Gravity Ventures Pvt. Ltd Vs Commissioner of Customs (CESTAT Chennai)

CESTAT Chennai held that claiming an exemption or a certain classification on a bill of entry is not mis-declaration or suppression of facts. Accordingly, demand for duty for the extended period or imposition of fine and penalty, for misdeclaration or suppression of fact not sustained.

Facts- The appellant filed bill of entry dated 02.04.2020 for import of non-woven interlining materials such as chemical bond, embroidery paper, and double-dot fabric. The goods were classified under CTH 560

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