https://www.taxtmi.com/caselaws?id=346100 Classification of the disputed vehicles required factual verification of their actual nature as car carrier trailers or car carrier trucks, because the applicable tariff entry and duty liability depended on the documentary and physical evidence for each unit; the matter was remanded for fresh examination and de novo determination of the correct duty. A separate personal penalty on the proprietor of a proprietorship concern was unsustainable, because the concern and the proprietor are not distinct persons for penalty purposes; the penalty was set aside. en-us Fri, 07 Jul 2017 00:00:00 +0530 Tue, 22 Aug 2017 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346100 Classification of the disputed vehicles required factual verification of their actual nature as car carrier trailers or car carrier trucks, because the applicable tariff entry and duty liability depended on the documentary and physical evidence for each unit; the matter was remanded for fresh examination and de novo determination of the correct duty. A separate personal penalty on the proprietor of a proprietorship concern was unsustainable, because the concern and the proprietor are not distinct persons for penalty purposes; the penalty was set aside. Case-Laws Central Excise Fri, 07 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346100