https://www.taxtmi.com/caselaws?id=338192 The Court found in favor of the petitioner, ruling that the orders confirming duty drawback recovery and imposing a penalty were unsustainable. The Court emphasized the significance of commercial understanding in classifying goods and criticized the influence of preconceived notions on classification decisions. The judgment highlighted the importance of considering expert opinions and applying legal principles based on trade understanding, ultimately quashing the orders and allowing the writ petition. en-us Mon, 23 Jan 2017 00:00:00 +0530 Sat, 19 Aug 2017 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338192 The Court found in favor of the petitioner, ruling that the orders confirming duty drawback recovery and imposing a penalty were unsustainable. The Court emphasized the significance of commercial understanding in classifying goods and criticized the influence of preconceived notions on classification decisions. The judgment highlighted the importance of considering expert opinions and applying legal principles based on trade understanding, ultimately quashing the orders and allowing the writ petition. Case-Laws Customs Mon, 23 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338192