No Change in Classification of Denim Fabric As per CRCL Report: CESTAT set aside Penalty under Customs Act in absence of Misdeclaration [Read Order]

No Change in Classification - Denim Fabric - CRCL Report - CESTAT - Penalty under Customs Act - absence of Misdeclaration - taxscan

The Kolkata bench of the Customs, Excise & Service Tax Appellate Tribunal(CESTAT) set aside the Penalty imposed under the Customs Act, 1962 in the absence of misdeclaration as there was no Change in the Classification of Denim Fabric as per the Central Revenues Control Laboratory (CRCL) Report. M/s S. K. Enterprises, the appellant challenged the…

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