The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that mis-declaration of imported fabric justifies re-classification, confiscation, and penalties. The bench of  Justice Dilip Gupta (President) and P.V. Subba Rao (Technical Member) has dismissed an importer’s appeal and upheld the re-classification of imported polyester fabric, along with confiscation of…