https://www.taxtmi.com/caselaws?id=287361 Imported readymade garments were cleared on the basis of a classification accepted by the department at the time of import, and later attempted reclassification was not supported by evidence of misdeclaration. The sample was drawn only after a delay of about two and a half years, by which time the goods had become obsolete, weakening the basis for disturbing the original tariff treatment. In the absence of material proving wrongdoing, the proposed change in classification did not justify reversal of the accepted position, and penalty was also not warranted. The impugned order in favour of the importer was sustained and the Revenue's appeal failed. en-us Wed, 02 May 2018 00:00:00 +0530 Sat, 11 Apr 2020 10:48:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287361 Imported readymade garments were cleared on the basis of a classification accepted by the department at the time of import, and later attempted reclassification was not supported by evidence of misdeclaration. The sample was drawn only after a delay of about two and a half years, by which time the goods had become obsolete, weakening the basis for disturbing the original tariff treatment. In the absence of material proving wrongdoing, the proposed change in classification did not justify reversal of the accepted position, and penalty was also not warranted. The impugned order in favour of the importer was sustained and the Revenue's appeal failed. Case-Laws Customs Wed, 02 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287361