https://www.taxtmi.com/caselaws?id=364713 The Tribunal set aside the impugned order that imposed duty recovery, penalties, and confiscation on M/s Ashoka Buildcon Limited for the misclassification of imported bitumen. It found the reliance on unauthenticated test reports and expert opinions to be improper, emphasizing the need for credible evidence. The Tribunal noted the availability of natural bitumen in countries like Iran and concluded that the duty demand lacked a solid foundation. As a result, the appeals were allowed, highlighting the significance of authenticated expert opinions in determining the classification of imported goods. en-us Tue, 31 Jul 2018 00:00:00 +0530 Mon, 17 Feb 2020 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364713 The Tribunal set aside the impugned order that imposed duty recovery, penalties, and confiscation on M/s Ashoka Buildcon Limited for the misclassification of imported bitumen. It found the reliance on unauthenticated test reports and expert opinions to be improper, emphasizing the need for credible evidence. The Tribunal noted the availability of natural bitumen in countries like Iran and concluded that the duty demand lacked a solid foundation. As a result, the appeals were allowed, highlighting the significance of authenticated expert opinions in determining the classification of imported goods. Case-Laws Customs Tue, 31 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364713