https://www.taxtmi.com/caselaws?id=413339 The Tribunal set aside the Commissioner's order reclassifying rough diamonds as cut and polished, leading to duty liability and penalties. The decision highlighted the lack of conclusive evidence supporting the reclassification, emphasizing the appellant's claim of exporting the stones after final cutting and polishing, making them eligible for duty drawback. The misdescription in the bill of entry was deemed insufficient to establish an intention to evade duty, resulting in the appeal being allowed on 06/10/2021. en-us Wed, 06 Oct 2021 00:00:00 +0530 Mon, 14 Feb 2022 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413339 The Tribunal set aside the Commissioner's order reclassifying rough diamonds as cut and polished, leading to duty liability and penalties. The decision highlighted the lack of conclusive evidence supporting the reclassification, emphasizing the appellant's claim of exporting the stones after final cutting and polishing, making them eligible for duty drawback. The misdescription in the bill of entry was deemed insufficient to establish an intention to evade duty, resulting in the appeal being allowed on 06/10/2021. Case-Laws Customs Wed, 06 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413339