https://www.taxtmi.com/caselaws?id=433004 The court upheld the CAAR's order dated 05.10.2021, ruling in favor of the respondent in a case involving the classification of imported goods under the Customs Tariff Act. The court found no fraud or misrepresentation by the respondent and accepted their classification of goods under CTH 84248990. It emphasized the importance of procedural compliance under the Customs Act and clarified that ongoing investigations do not automatically preclude the issuance of advance rulings. The appeal by the Directorate of Revenue Intelligence was dismissed, affirming the respondent's position and compliance with disclosure requirements. en-us Wed, 11 Jan 2023 00:00:00 +0530 Thu, 19 Jan 2023 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433004 The court upheld the CAAR's order dated 05.10.2021, ruling in favor of the respondent in a case involving the classification of imported goods under the Customs Tariff Act. The court found no fraud or misrepresentation by the respondent and accepted their classification of goods under CTH 84248990. It emphasized the importance of procedural compliance under the Customs Act and clarified that ongoing investigations do not automatically preclude the issuance of advance rulings. The appeal by the Directorate of Revenue Intelligence was dismissed, affirming the respondent's position and compliance with disclosure requirements. Case-Laws Customs Wed, 11 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433004