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    <title>2022 (6) TMI 1227 - CESTAT AHMEDABAD</title>
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    <description>The tribunal set aside the orders imposing duties and penalties on the appellants for the misclassification of imported goods as Polyester Bed Cover, emphasizing the burden of proof on the taxing authorities. Personal penalties on CHA and others were also overturned due to lack of clear evidence and denial of cross-examination. The tribunal stressed the importance of proper procedures and burden of proof in classification disputes, ultimately allowing the appeals with consequential relief.</description>
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      <description>The tribunal set aside the orders imposing duties and penalties on the appellants for the misclassification of imported goods as Polyester Bed Cover, emphasizing the burden of proof on the taxing authorities. Personal penalties on CHA and others were also overturned due to lack of clear evidence and denial of cross-examination. The tribunal stressed the importance of proper procedures and burden of proof in classification disputes, ultimately allowing the appeals with consequential relief.</description>
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