https://www.taxtmi.com/caselaws?id=424386 Classification disputes over imported textile goods require the Revenue to prove, with clear and conclusive evidence, that the goods meet the claimed tariff conditions. Where departmental test reports do not establish the composition with certainty and the facts align with an earlier precedent, the declared classification should not be disturbed. Allegations of forgery used to support personal penalties require clear and cogent proof; retracted confessional statements and denial of cross-examination are insufficient on their own. Consequential penalties cannot survive when the foundational classification demand fails. en-us Mon, 27 Jun 2022 00:00:00 +0530 Wed, 29 Mar 2023 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424386 Classification disputes over imported textile goods require the Revenue to prove, with clear and conclusive evidence, that the goods meet the claimed tariff conditions. Where departmental test reports do not establish the composition with certainty and the facts align with an earlier precedent, the declared classification should not be disturbed. Allegations of forgery used to support personal penalties require clear and cogent proof; retracted confessional statements and denial of cross-examination are insufficient on their own. Consequential penalties cannot survive when the foundational classification demand fails. Case-Laws Customs Mon, 27 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424386