https://www.taxtmi.com/caselaws?id=88980 The appellate tribunal ruled in favor of the appellant in a dispute over the weight of imported ball bearings. The tribunal held that the weight determined by customs authorities should prevail over catalogues or packing lists for duty assessment. As the appellant proved the weight discrepancy, they were only required to pay the lower duty rate and not the additional sum initially charged. The tribunal directed a review of the burden passing issue for potential refund consideration, emphasizing the appellant's burden of proof regarding duty pass-through to customers. en-us Tue, 06 Jan 1998 00:00:00 +0530 Thu, 22 Sep 2011 16:25:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88980 The appellate tribunal ruled in favor of the appellant in a dispute over the weight of imported ball bearings. The tribunal held that the weight determined by customs authorities should prevail over catalogues or packing lists for duty assessment. As the appellant proved the weight discrepancy, they were only required to pay the lower duty rate and not the additional sum initially charged. The tribunal directed a review of the burden passing issue for potential refund consideration, emphasizing the appellant's burden of proof regarding duty pass-through to customers. Case-Laws Customs Tue, 06 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88980