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Incomplete CRCL Test Reports Cannot Justify Reclassification of Imported Solvents as Kerosene: CESTAT Mumbai

Case Law Details

Case Name
Danish Impex Vs Commissioner of Customs (CESTAT Mumbai)
Date of Judgement/Order
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Advertisement Danish Impex Vs Commissioner of Customs (CESTAT Mumbai) CESTAT Sets Aside Kerosene Reclassification Because Laboratory Reports Tested Only Some BIS Parameters; CESTAT Quashes Customs Demand Because All Mandatory BIS Tests Were Not Conducted; Imported Goods Cannot Be Treated as Kerosene Without Complete BIS Compliance Testing; CESTAT Rejects Kerosene Classification Because Customs Test Reports Were Inconclusive. The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai, heard appeals filed by Danish Impex challenging Orders-in-Appeal dated 25.06.2021 and 05.10.202...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 18,775

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