2026 (3) TMI 311 - SCH - Customs

Appellate review of revenue matters: no interference where tribunal's conclusions are supported by record and law.

Whether CESTAT erred in law or fact was central, with the Court applying the appellate-review standard in revenue matters that interference requires a ... Misapprehension of law or material committed Customs, Excise & Service Tax Appellate Tribunal (CESTAT) - Classification of imported goods - HELD THAT:- Having heard learned counsel for the appellant and the respondent, we are of the opinion that the Customs, Excise & Service Tax Appellate Tribunal [CESTAT] [2025 (6) TMI 1102 - CESTAT MUMBAI] has not committed any error in law or fact. The civil appeals are, accordingly, dismissed and the accompanying interlocutory application(s), if any, stands disposed of. Issues: Whether the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) committed any error in law or fact requiring interference by this Court.Analysis: The Court examined whether the decision of CESTAT involved a reversible error of law or fact. The bench found that the appellate tribunal's conclusions were supported by the record and did not exhibit any misapprehension of law or material misappreciation of evidence that would warrant intervention under the standards applicable to appellate review of revenue matters.Conclusion: The Court concluded that CESTAT did not commit any error in law or fact and that no interference is warranted; the appeals are dismissed in favour of the respondent.