https://www.taxtmi.com/caselaws?id=415247 The judgment concluded that the customs authorities failed to provide sufficient evidence to justify the reclassification of the imported coated paper and the denial of the concessional rate under the Indo-Japanese CEPA. The reliance on the incomplete test report and the proprietor's admission was deemed insufficient. The documents provided by the appellant were not duly considered. The court emphasized the importance of adhering to statutory requirements and the burden of proof on customs authorities. The impugned order was set aside, and the appeal was allowed with consequential relief. en-us Mon, 29 Nov 2021 00:00:00 +0530 Wed, 15 Feb 2023 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415247 The judgment concluded that the customs authorities failed to provide sufficient evidence to justify the reclassification of the imported coated paper and the denial of the concessional rate under the Indo-Japanese CEPA. The reliance on the incomplete test report and the proprietor's admission was deemed insufficient. The documents provided by the appellant were not duly considered. The court emphasized the importance of adhering to statutory requirements and the burden of proof on customs authorities. The impugned order was set aside, and the appeal was allowed with consequential relief. Case-Laws Customs Mon, 29 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415247