https://www.taxtmi.com/caselaws?id=439685 The HC admitted the Revenue's appeal against the CESTAT's decision favoring the importer, M/s. Oil Energy, regarding the classification of imported goods. The core issue was whether the goods were Superior Kerosene Oil (SKO) or Low Aromatic White Spirit. The court focused on the adequacy of testing parameters and the burden of proof. The Adjudicating Authority and Commissioner of Customs had initially classified the goods as SKO, leading to confiscation and penalty. The appeal was admitted to address substantial questions of law concerning the CESTAT's decision and the testing methods used under the Customs Act. en-us Thu, 22 Jun 2023 00:00:00 +0530 Wed, 31 Jan 2024 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439685 The HC admitted the Revenue's appeal against the CESTAT's decision favoring the importer, M/s. Oil Energy, regarding the classification of imported goods. The core issue was whether the goods were Superior Kerosene Oil (SKO) or Low Aromatic White Spirit. The court focused on the adequacy of testing parameters and the burden of proof. The Adjudicating Authority and Commissioner of Customs had initially classified the goods as SKO, leading to confiscation and penalty. The appeal was admitted to address substantial questions of law concerning the CESTAT's decision and the testing methods used under the Customs Act. Case-Laws Customs Thu, 22 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439685