This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Differential duty demand set aside as re-test report not provided
Case Law Details
- Case Name
- IMFA Trading Company Vs Commissioner of Customs (Import) (CESTAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Mumbai
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
IMFA Trading Company Vs Commissioner of Customs (Import) (CESTAT Mumbai)
CESTAT Mumbai held that re-classification of goods and demand of differential duty based on re-testing report without providing the said re-test report to the importer/ assessee is not tenable in law. Accordingly, demand u/s. 28 doesn’t stand the scrutiny of law.
Facts- The appellants had imported ‘Polyester fabrics’ classifying it under Customs Tariff Item (CTI) 5407 6190. On the basis of the test reports received from the Textile Committee reporting that the imported goods are fabrics made of Non-texturized Polyes...
Author Info
