https://www.taxtmi.com/caselaws?id=111896 The Tribunal set aside the decision of the Adjudicating Authority regarding the classification of Polyester Fabrics, rejecting the reliance on the Textile Commissioner's report and confirming differential duty, confiscation of goods, and penalties. The Tribunal emphasized the significance of considering credible certifying institutions like SASMIRA and found the Adjudicating Authority's decision unsustainable due to two favorable test reports and past import history supporting the appellant's claim. Consequently, the impugned order was overturned, and both appeals were allowed in favor of the appellant. en-us Mon, 09 Feb 2004 00:00:00 +0530 Wed, 25 Apr 2012 17:22:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111896 The Tribunal set aside the decision of the Adjudicating Authority regarding the classification of Polyester Fabrics, rejecting the reliance on the Textile Commissioner's report and confirming differential duty, confiscation of goods, and penalties. The Tribunal emphasized the significance of considering credible certifying institutions like SASMIRA and found the Adjudicating Authority's decision unsustainable due to two favorable test reports and past import history supporting the appellant's claim. Consequently, the impugned order was overturned, and both appeals were allowed in favor of the appellant. Case-Laws Customs Mon, 09 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111896