https://www.taxtmi.com/caselaws?id=354489 Imported goods were examined against the declared description in the Bill of Entry for eligibility to concessional duty under Notification No. 21/2002-Cus. The contemporaneous invoice described the goods as track shoe items, while the Bill of Entry described them as hot rolled sections. The importer's photographs did not establish that they related to the very goods imported, and the goods were not available for physical verification after clearance. On these facts, the department's view that the goods were not the declared hot rolled sections was accepted, so the exemption was denied and the classification adopted by the department was upheld. en-us Thu, 26 Oct 2017 00:00:00 +0530 Thu, 28 Feb 2019 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354489 Imported goods were examined against the declared description in the Bill of Entry for eligibility to concessional duty under Notification No. 21/2002-Cus. The contemporaneous invoice described the goods as track shoe items, while the Bill of Entry described them as hot rolled sections. The importer's photographs did not establish that they related to the very goods imported, and the goods were not available for physical verification after clearance. On these facts, the department's view that the goods were not the declared hot rolled sections was accepted, so the exemption was denied and the classification adopted by the department was upheld. Case-Laws Customs Thu, 26 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354489