Mis-declaration and mis-classification of goods - It is unfair...

Mis-declaration and mis-classification of goods - It is unfair to allege that the appellants have mis-declared the goods without any categorical finding of an expert that the imported goods were NOT machinery oil and then allowing cross examination of such expert(s) by the appellant to prove its case and contest the expert opinion. In this case, while the test reports that have been relied upon as recorded in the impugned order only suggested that the goods “may be base oil” and NOT that “they are base oil”. Further, the reports also do not say that the goods are “not machinery oil” as described by the importer. - AT