https://www.taxtmi.com/caselaws?id=251158 The High Court dismissed the appeal challenging the assessment of duty on imported goods, particularly old garments misdeclared as worn clothing to evade customs duty. The Court upheld the reclassification of goods by the Tribunal, emphasizing the significance of factual findings and avoiding unnecessary remands. The Court affirmed the wide scope of Section 130E of the Customs Act, 1962, allowing appeals to the Supreme Court on matters concerning customs duty rates or goods valuation, ultimately denying the appeal and supporting the Tribunal's decision. en-us Thu, 08 Aug 2013 00:00:00 +0530 Fri, 05 Sep 2014 20:00:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251158 The High Court dismissed the appeal challenging the assessment of duty on imported goods, particularly old garments misdeclared as worn clothing to evade customs duty. The Court upheld the reclassification of goods by the Tribunal, emphasizing the significance of factual findings and avoiding unnecessary remands. The Court affirmed the wide scope of Section 130E of the Customs Act, 1962, allowing appeals to the Supreme Court on matters concerning customs duty rates or goods valuation, ultimately denying the appeal and supporting the Tribunal's decision. Case-Laws Central Excise Thu, 08 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251158