https://www.taxtmi.com/caselaws?id=273267 The Appellate Tribunal CESTAT MUMBAI dismissed the appeal as the appellant failed to prove that different goods imported had similar characteristics as the principal goods. The burden of proof was on the assessee to establish this similarity, which was not done. en-us Mon, 28 Aug 2017 00:00:00 +0530 Wed, 13 Jun 2018 20:56:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273267 The Appellate Tribunal CESTAT MUMBAI dismissed the appeal as the appellant failed to prove that different goods imported had similar characteristics as the principal goods. The burden of proof was on the assessee to establish this similarity, which was not done. Case-Laws Customs Mon, 28 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273267