M/s. Universal Trading Company and others Versus Commissioner of Customs, Kandla - Customs - CESTAT AHMEDABAD - Tri - Import of old and used tyres - Misdeclaration of goods - Goods declaraed as Old and used discarded tyres - Assessee contenda that goods were classifiable under CTH 40122010 and 40122020 whereas Revenue contends that goods were classifiable as waste and scrap of CTH 40040000 - Absolute confiscation of goods - Imposition of redemption fine and penalty - Held that - nearly a time of................................... Customs - Case Laws
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