https://www.taxtmi.com/caselaws?id=435115 The appeal was disposed of with the reduction of the redemption fine and personal penalty. The dispute arose from the classification of imported goods as old and used aluminum structures under CTH 7610 9010 instead of new aluminum extrusion doors and panels as claimed by the appellant. The Commissioner (Appeals) upheld the assessment based on re-examination results and rejected contentions regarding contradictory reports and the validity of the Chartered Engineer Certificate. The Tribunal reduced the redemption fine to Rs. 1,00,000/- and the personal penalty to Rs. 10,000/- due to the department's failure to consider the party's request for mutilation of goods. en-us Tue, 07 Mar 2023 00:00:00 +0530 Sun, 12 Mar 2023 21:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435115 The appeal was disposed of with the reduction of the redemption fine and personal penalty. The dispute arose from the classification of imported goods as old and used aluminum structures under CTH 7610 9010 instead of new aluminum extrusion doors and panels as claimed by the appellant. The Commissioner (Appeals) upheld the assessment based on re-examination results and rejected contentions regarding contradictory reports and the validity of the Chartered Engineer Certificate. The Tribunal reduced the redemption fine to Rs. 1,00,000/- and the personal penalty to Rs. 10,000/- due to the department's failure to consider the party's request for mutilation of goods. Case-Laws Customs Tue, 07 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435115