https://www.taxtmi.com/caselaws?id=356664 Imported bentonite powder was alleged to be activated bentonite attracting higher customs duty, but the classification dispute failed because the Revenue produced no test report, technical expert opinion, or other reliable evidence to prove activation. The appellant relied on a supplier certificate describing the goods as natural unactivated bentonite only dried, ground, and sized. In the absence of contrary material, the burden to displace the declared tariff entry was not discharged, so the declared classification was upheld and the demand, confiscation, redemption fine, and penalty were unsustainable. en-us Thu, 22 Feb 2018 00:00:00 +0530 Tue, 12 Mar 2019 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356664 Imported bentonite powder was alleged to be activated bentonite attracting higher customs duty, but the classification dispute failed because the Revenue produced no test report, technical expert opinion, or other reliable evidence to prove activation. The appellant relied on a supplier certificate describing the goods as natural unactivated bentonite only dried, ground, and sized. In the absence of contrary material, the burden to displace the declared tariff entry was not discharged, so the declared classification was upheld and the demand, confiscation, redemption fine, and penalty were unsustainable. Case-Laws Customs Thu, 22 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356664