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Case Law Details

Case Name : Midas Fertchem Impex Pvt Ltd. Vs Principal Commissioner of Customs (CESTAT Delhi)
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Midas Fertchem Impex Pvt Ltd. Vs Principal Commissioner of Customs (CESTAT Delhi)

CESTAT Delhi held that wrong classification of goods or claiming of ineligible exemption notification doesn’t amount to mis-declaration or mis-statement.

Facts-

These appeals arise out of two impugned orders and are on the same issue of classification of the goods described as “0.1 percent natural brassinolide fertiliser” and classified under Customs

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