https://www.taxtmi.com/caselaws?id=434794 The tribunal allowed the appeals, setting aside the re-assessment orders and directing the original assessing officer to assess the Bill of Entries in accordance with the tribunal's findings. The judgment clarified that the imported GoPro Digital Cameras should be classified under tariff heading 85258020 as "Digital Cameras" and granted the appellant the benefit of exemption under Notification No. 50/2017-Cus. Additionally, the tribunal emphasized the importance of issuing a speaking order under Section 17(5) of the Customs Act, 1962, for transparency and compliance in assessment procedures. en-us Mon, 20 Feb 2023 00:00:00 +0530 Fri, 03 Mar 2023 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434794 The tribunal allowed the appeals, setting aside the re-assessment orders and directing the original assessing officer to assess the Bill of Entries in accordance with the tribunal's findings. The judgment clarified that the imported GoPro Digital Cameras should be classified under tariff heading 85258020 as "Digital Cameras" and granted the appellant the benefit of exemption under Notification No. 50/2017-Cus. Additionally, the tribunal emphasized the importance of issuing a speaking order under Section 17(5) of the Customs Act, 1962, for transparency and compliance in assessment procedures. Case-Laws Customs Mon, 20 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434794