Penalty leviable for Misclassification of Goods with malafide intentions

Scania Commercial Vehicles India P Ltd. Vs Commissioner of Customs (Import) (CESTAT Mumbai) In this case appellant had mis-classified the goods with an intention to evade payment of appropriate Custom duty. The appellant resorted to mis-classification / mis-declaration of description of goods showing number of packages as two instead of manifested number of packages as one and since the goods have been deliberately mis-declared/mis-classified in the Bill of Entry they are liable for confiscation under Section 111(m) of the Customs Act, 1962 and appellants are therefore rightly held liable for ...