Erroneous Classification Not Misdeclaration: CESTAT Deletes Section 114AA Penalty

Raj Metals & Alloys Vs Commissioner of Customs (CESTAT Delhi)

The case of Raj Metals & Alloys vs. Commissioner of Customs, adjudicated by CESTAT Delhi, examines the repercussions of erroneous classification and penalties imposed under the Customs Act. The central contention revolves around the re-classification of imported goods, valuation discrepancies, absolute confiscation, and the imposition of penalties under sections 112(a)(i) and 114AA.

Detailed Analysis: The dispute primarily revolves around the re-classification of imported thorn under the C

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