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        Case ID :
        Customs

        CESTAT dismissed the rectification of mistake application filed...

        Rectification plea rejected; test reports from same sample upheld, HS classification confirmed as quasi-judicial customs function

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                CESTAT dismissed the rectification of mistake application filed by the appellant. It held that the Final Order had correctly recorded and relied upon the Textile Committee's test report dated 30.08.2016 and additional report dated 21.09.2016, both pertaining to the same sample received on 08.07.2016 under DRI's letter dated 06.07.2016. The contention that the additional report was based on a second set of samples sent on 01.09.2016 was rejected as contrary to the record. The Tribunal further reiterated that HS classification is a quasi-judicial function of customs authorities, not experts. No mistake apparent on record was found.
                                Note: It is a system-generated summary and is for quick reference only.
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