https://www.taxtmi.com/caselaws?id=84575 The Tribunal upheld the Collector's decision in a customs case involving the classification of imported FRP moulds as new rather than second-hand. Conflicting expert opinions were considered, with the Tribunal deeming the report supporting the moulds as new more reliable due to detailed documentation and lack of substantial evidence in the opposing opinion. The importers were directed to surrender the moulds to the Coast Guard post-construction as per the original order, rejecting the Revenue's appeal for penalties based on the opposing expert's report. en-us Thu, 26 Oct 1995 00:00:00 +0530 Fri, 22 Jul 2011 18:02:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84575 The Tribunal upheld the Collector's decision in a customs case involving the classification of imported FRP moulds as new rather than second-hand. Conflicting expert opinions were considered, with the Tribunal deeming the report supporting the moulds as new more reliable due to detailed documentation and lack of substantial evidence in the opposing opinion. The importers were directed to surrender the moulds to the Coast Guard post-construction as per the original order, rejecting the Revenue's appeal for penalties based on the opposing expert's report. Case-Laws Customs Thu, 26 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84575