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Differential classification of same goods imported at different places would negate very purpose of Tariff Act

Case Law Details

Case Name
Commissioner of Customs Vs Reliance Jio Infocomm Ltd (CESTAT Mumbai)
Date of Judgement/Order
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Commissioner of Customs Vs Reliance Jio Infocomm Ltd (CESTAT Mumbai) Differential classification of same goods imported at different places would negate very purpose of Tariff Act CESTAT held that differential classification of the impugned goods imported at different places would negate the very purpose of the Tariff Act on the one hand and would cause avoidable litigation for the importers on the other. FULL TEXT OF THE CESTAT MUMBAI ORDER A bunch of appeals (No. C/88479, 88483, 88485, 88487, 88492/2018, C/87032, 87033, 87034, 87035, 87036, 87037, 87038, 87039/2019) filed by the Revenue aga...
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