Penalty imposed for mis-classification of goods for claiming higher incentives: CESTAT Ahmedabad

Fashion Accessories Vs Commissioner of Customs (CESTAT Ahmedabad)

CESTAT Ahmedabad held that penalty duly imposable for mis-classification of export goods with the intent of claiming higher incentives under MEIS Scheme.

Facts- The exporter, M/s. Fashion Accessories, had classified goods i.e. Quilts fitted with cotton/polyester exported by them under two different eight digit HS Codes ‘94049019’ & ‘94049099’.

Department believ

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