2025-VIL-2099-CESTAT-DEL-CU
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CUSTOMS CESTAT Cases

Customs - Mis-declaration of goods, Confiscation - The DRI investigation found that the goods were of excess weight and the fabric was classified as "Fabric with cut pile" instead of the declared "100% Polyester Knitted Long Pile Fabric". Additionally, some undeclared goods such as wall clocks, mirrors, and plush pillows were also found - Whether the goods should be classified as "100% Polyester Knitted Cut Pile Fabric" under CTI 6001 92 00 instead of "100% Polyester Knitted Long Pile Fabric" under CTI 6001 10 90 – HELD - The Customs Tariff Heading 6001 has three sub-headings - long pile fabrics, looped pile fabrics, and others. Since the fabrics were found to be neither long pile nor looped pile, they were correctly classified under the 'others' category, which is further classified based on the fiber content, and the polyester fabrics fell under CTI 6001 92 00 - The reclassification of the goods as "100% Polyester Knitted Cut Pile Fabric" under CTI 6001 92 00, which attracted a higher rate of duty is upheld – Since the goods were vastly mis-declared in terms of quantities and type of goods, and therefore, they were correctly confiscated - The facts showed that the goods were mis-declared in terms of quantity and nature, and some goods were not declared at all. The appellant is liable for the penalties under Sections 112(a) and 114AA. Further, the mandatory penalty under Section 114A is correctly imposed on the importer, as the duties were short paid due to the mis-declarations – The appeals are dismissed
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