https://www.taxtmi.com/caselaws?id=308164 The High Court condoned the delay in filing the appeal, emphasizing the necessity of re-evaluating evidence, particularly experts' reports, to determine the classification of imported products as base oil or machinery oil. The Court set aside the Tribunal's order for cross-examination of the Chemical Examiner, emphasizing the Tribunal's duty to make a conclusive decision based on available evidence without interference. The appeal was allowed, remanding the matter for fresh consideration without reflecting any opinion on the case's merits, granting both parties the opportunity to present their arguments before the Tribunal independently. en-us Fri, 18 Nov 2022 00:00:00 +0530 Sun, 04 Jun 2023 19:47:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308164 The High Court condoned the delay in filing the appeal, emphasizing the necessity of re-evaluating evidence, particularly experts' reports, to determine the classification of imported products as base oil or machinery oil. The Court set aside the Tribunal's order for cross-examination of the Chemical Examiner, emphasizing the Tribunal's duty to make a conclusive decision based on available evidence without interference. The appeal was allowed, remanding the matter for fresh consideration without reflecting any opinion on the case's merits, granting both parties the opportunity to present their arguments before the Tribunal independently. Case-Laws Customs Fri, 18 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308164