Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
The CESTAT ruled in favor of the appellant regarding classification of imported woven fabrics of polyester staple fiber from Bangladesh. The tribunal held that the Department erred by issuing a new Show Cause Notice to reclassify goods without first challenging the original 2007 assessment before an appellate authority. Applying the principle from Priya Blue Industries, the CESTAT emphasized that assessment orders attain finality unless properly appealed, and cannot be circumvented through subsequent proceedings. The tribunal determined that the Revenue's attempt to revise classification without challenging the original assessment was procedurally flawed. Consequently, the impugned order was set aside and the appeal was allowed.