https://www.taxtmi.com/caselaws?id=269696 The Tribunal allowed the appeals, except for the re-quantification of basic customs duty. The Tribunal held that the amendment request for the Bill of Entry was not influenced by intelligence from DRI and was based on the supplier's email. The classification of goods was determined to fall under CTH 58013720, not CTH 58013711 as decided by the Revenue. The appellant was deemed entitled to the CVD exemption under Notification No. 30/2004-CE. The orders for confiscation of goods and penalties were set aside due to lack of evidence and reliance on presumptions. en-us Tue, 15 Dec 2015 00:00:00 +0530 Sat, 19 Dec 2015 07:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269696 The Tribunal allowed the appeals, except for the re-quantification of basic customs duty. The Tribunal held that the amendment request for the Bill of Entry was not influenced by intelligence from DRI and was based on the supplier's email. The classification of goods was determined to fall under CTH 58013720, not CTH 58013711 as decided by the Revenue. The appellant was deemed entitled to the CVD exemption under Notification No. 30/2004-CE. The orders for confiscation of goods and penalties were set aside due to lack of evidence and reliance on presumptions. Case-Laws Customs Tue, 15 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269696