https://www.taxtmi.com/caselaws?id=335367 The Tribunal allowed the appeal, ruling that the Revenue failed to prove the imported goods were defective. The classification of tin plates as defective was overturned due to insufficient evidence and lack of clarity on quality standards. The appellant's reliance on an assayer's letter, unchallenged by the Revenue, played a crucial role. The decision underscored the necessity of meeting the burden of proof and prioritizing actual examination results over conflicting documents. en-us Mon, 17 Oct 2016 00:00:00 +0530 Thu, 30 Mar 2017 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335367 The Tribunal allowed the appeal, ruling that the Revenue failed to prove the imported goods were defective. The classification of tin plates as defective was overturned due to insufficient evidence and lack of clarity on quality standards. The appellant's reliance on an assayer's letter, unchallenged by the Revenue, played a crucial role. The decision underscored the necessity of meeting the burden of proof and prioritizing actual examination results over conflicting documents. Case-Laws Customs Mon, 17 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335367