Differential duty demand confirmed as brush cutter mis-declared as power operated reapers: CESTAT Bangalore

Fortune Agro Impex Vs Commissioner of Customs (CESTAT Bangalore) CESTAT Bangalore held that differential duty demand u/s. 28(4) of the Customs Act sustainable as investigation clearly established that product ‘Brush Cutter’ mis-declared and cleared as ‘Power Operated Reapers’. Facts- The appellant M/s. Fortune Agro Impex filed Bill of Entry for clearance of 185 sets of Power Operated Reapers. On investigation, it was found that the appellant had cleared ‘Brush Cutters’ by mis-declaring them as ‘Power Operated Reapers’ and mis-classifying them as goods falling under Chapter Head...