https://www.taxtmi.com/caselaws?id=84243 The Tribunal overturned the confiscation of goods (polymer lead) under Entry No. 279(A) of ITC Policy AM 1990-93 by the Collector of Customs, Madras. The appellants, burdened with proving the nature of the imported goods, provided evidence from suppliers and Staedtler. The Tribunal criticized the lower authority for not considering expert opinions and technical literature, emphasizing the importance of expert insights in determining whether the goods qualified as "polymer lead." The matter was remanded for reconsideration, directing a comprehensive evaluation based on all relevant evidence and expert opinions. en-us Tue, 17 Jan 1995 00:00:00 +0530 Wed, 20 Jul 2011 16:29:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84243 The Tribunal overturned the confiscation of goods (polymer lead) under Entry No. 279(A) of ITC Policy AM 1990-93 by the Collector of Customs, Madras. The appellants, burdened with proving the nature of the imported goods, provided evidence from suppliers and Staedtler. The Tribunal criticized the lower authority for not considering expert opinions and technical literature, emphasizing the importance of expert insights in determining whether the goods qualified as "polymer lead." The matter was remanded for reconsideration, directing a comprehensive evaluation based on all relevant evidence and expert opinions. Case-Laws Customs Tue, 17 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84243