2025-VIL-2171-CESTAT-CHD-CU
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CUSTOMS CESTAT Cases

Customs - Mis-declaration of goods, Demand of differential duty – Appellant imported consignment declared as "Women Knitted Scarves, Shawl Assorted and others" and classified under Customs Tariff Heading (CTH) 61171040 - On examination the authorities found that the consignment included 'ponchos' and 'capes' which were mis-declared as "Women Knitted Scarves, Shawl Assorted." The Textile Committee confirmed the classification of the goods as ponchos and capes - Whether the impugned goods were correctly classified as ponchos and capes under CTH 61023010/61023020, instead of the declared classification under CTH 61171040 – HELD - The appellant did not provide any substantive evidence to counter the Textile Committee's report. The appellant's reliance on the goods being cleared under CTH 61171040 at other Customs stations is not supported by evidence - The classification must be based on the specific facts and circumstances of the case, and the mere fact that similar goods were cleared elsewhere does not create a legal right or estoppel against the Department - The classification of the impugned goods as ponchos and capes under CTH 61023010/61023020, as determined by the Customs authorities and the Textile Committee's expert report is upheld - The imposition of redemption fine and penalty is justified as the appellant had mis-declared the goods. However, considering the delay and hardship faced by the appellant, the redemption fine is reduced from Rs. 2,00,000 to Rs. 20,000 and the penalty from Rs. 50,000 to Rs. 5,000 - The appeal is partly allowed
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