Re-classification of goods not sustained as burden of proof not discharged: CESTAT Mumbai

Victory Trading Company Vs Commissioner of Customs (CESTAT Mumbai) CESTAT Mumbai held that mis-classification/ mis-declaration of goods merely on the basis of statement of importer not justifiable as department failed to discharged burden of proof with proper evidence. Accordingly, appeal allowed in favour of appellant. Facts- The appellants had imported ‘Mixed Hydrocarbon Oil’ classifying it under Customs Tariff Item (CTI) 27011990. On the basis of information received that the appellants-importer had imported one consignment of gas oil/automotive diesel oil, by mis-declaring the imported...