https://www.taxtmi.com/caselaws?id=207832 In a CESTAT discussion on imported petroleum products, inconclusive laboratory reports were treated as insufficient to prove the goods were Gas Condensate under Tariff Heading 2709, and the surrounding documents, vessel records and statements were relied on to support classification under Tariff Heading 27101990. The record also showed misdeclaration in the import documents, supporting confiscation and differential duty demand. The commentary further notes that, although misdeclaration and penalty liability were sustained, the redemption fine and penalties were reduced where the original quantum lacked clear basis and was considered excessive on the facts. en-us Mon, 06 Jun 2011 00:00:00 +0530 Thu, 07 Nov 2013 18:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207832 In a CESTAT discussion on imported petroleum products, inconclusive laboratory reports were treated as insufficient to prove the goods were Gas Condensate under Tariff Heading 2709, and the surrounding documents, vessel records and statements were relied on to support classification under Tariff Heading 27101990. The record also showed misdeclaration in the import documents, supporting confiscation and differential duty demand. The commentary further notes that, although misdeclaration and penalty liability were sustained, the redemption fine and penalties were reduced where the original quantum lacked clear basis and was considered excessive on the facts. Case-Laws Customs Mon, 06 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207832