Fraud-based GST assessment cannot stand without allegations of fraud, wilful misstatement or suppression; proceedings must follow normal classificatio...
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Onus on Revenue to establish imported goods classifiable under Tariff Item 2710 1220 as Natural Gasoline Liquid (NGL) not discharged. Classification of goods as Naphtha under Tariff Item 27101290 declared by appellant held correct. When department fails to discharge burden of proving claimed classification, entire proceeding vitiated. Settled law that if department doesn't discharge onus for classification claim, appellant's declared classification upheld.
Onus on Revenue to establish imported goods classifiable under Tariff Item 2710 1220 as Natural Gasoline Liquid (NGL) not discharged. Classification of goods as Naphtha under Tariff Item 27101290 declared by appellant held correct. When department fails to discharge burden of proving claimed classification, entire proceeding vitiated. Settled law that if department doesn't discharge onus for classification claim, appellant's declared classification upheld.
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