https://www.taxtmi.com/caselaws?id=166094 The Tribunal upheld the classification of imported goods as semi-precious stones under Tariff Entry 71.02(5) instead of the appellant's preferred entry. Despite the duty rate being the same, the correct classification was deemed essential for customs duty purposes. The appellant's failure to comply with the requisition notice for filing necessary documents did not impede the Tribunal's decision, emphasizing the importance of proper document submission and compliance with procedural requirements in customs matters. Ultimately, the appeal was allowed based on the reclassification of the goods. en-us Fri, 04 Mar 1983 00:00:00 +0530 Mon, 25 Aug 2014 16:03:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166094 The Tribunal upheld the classification of imported goods as semi-precious stones under Tariff Entry 71.02(5) instead of the appellant's preferred entry. Despite the duty rate being the same, the correct classification was deemed essential for customs duty purposes. The appellant's failure to comply with the requisition notice for filing necessary documents did not impede the Tribunal's decision, emphasizing the importance of proper document submission and compliance with procedural requirements in customs matters. Ultimately, the appeal was allowed based on the reclassification of the goods. Case-Laws Customs Fri, 04 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166094