https://www.taxtmi.com/caselaws?id=358006 The Tribunal upheld the Revenue's classification of imported goods containing impurities under a different tariff item due to non-compliance with ISRI grade "Scope." However, the Tribunal found the value enhancement for assessment did not comply with Section 14 of the Customs Act, 1962. Consequently, the matter was remanded to the Original Authority for proper valuation determination, reevaluation of penalties, and redemption fine, with instructions for a personal hearing opportunity. The appellant's appeal was allowed through remand, addressing the issues of classification, valuation discrepancies, and penalties imposed on the imported goods. en-us Mon, 22 Jan 2018 00:00:00 +0530 Tue, 12 Mar 2019 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358006 The Tribunal upheld the Revenue's classification of imported goods containing impurities under a different tariff item due to non-compliance with ISRI grade "Scope." However, the Tribunal found the value enhancement for assessment did not comply with Section 14 of the Customs Act, 1962. Consequently, the matter was remanded to the Original Authority for proper valuation determination, reevaluation of penalties, and redemption fine, with instructions for a personal hearing opportunity. The appellant's appeal was allowed through remand, addressing the issues of classification, valuation discrepancies, and penalties imposed on the imported goods. Case-Laws Customs Mon, 22 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358006