Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
CESTAT allowed the appellant's appeal and set aside the impugned order, holding that classification of the imported manganese as "concentrate" lacked evidential foundation. The Tribunal found the department's conclusion that the ore was ground was mere presumption, unsupported by sample testing, expert opinion, or documentary proof; the only established process was washing, which under the HSN does not transform ore into concentrate. Applying the legal principle that the party asserting facts must prove them, CESTAT concluded there was no material to reclassify the goods. Consequently the provisional assessment under section 18(1) stood set aside and the departmental orders were annulled.
CESTAT allowed the appellant's appeal and set aside the impugned order, holding that classification of the imported manganese as "concentrate" lacked evidential foundation. The Tribunal found the department's conclusion that the ore was ground was mere presumption, unsupported by sample testing, expert opinion, or documentary proof; the only established process was washing, which under the HSN does not transform ore into concentrate. Applying the legal principle that the party asserting facts must prove them, CESTAT concluded there was no material to reclassify the goods. Consequently the provisional assessment under section 18(1) stood set aside and the departmental orders were annulled.
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