https://www.taxtmi.com/caselaws?id=425111 The court upheld the Settlement Commission's classification of a motor-home under CTH 87.02 based on the petitioner's admission in the show-cause notice, rejecting the argument that it should be classified under CTH 87.03. The court found that the Settlement Commission did not independently interpret the classification but relied on the petitioner's admission. The petition was dismissed, and the bank guarantee furnished by respondent No. 2 was directed to be canceled and returned upon the petitioner's request within two weeks. en-us Fri, 08 Jul 2022 00:00:00 +0530 Sat, 16 Jul 2022 09:20:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425111 The court upheld the Settlement Commission's classification of a motor-home under CTH 87.02 based on the petitioner's admission in the show-cause notice, rejecting the argument that it should be classified under CTH 87.03. The court found that the Settlement Commission did not independently interpret the classification but relied on the petitioner's admission. The petition was dismissed, and the bank guarantee furnished by respondent No. 2 was directed to be canceled and returned upon the petitioner's request within two weeks. Case-Laws Customs Fri, 08 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425111