https://www.taxtmi.com/caselaws?id=750898 In customs classification disputes, the revenue must prove that declared imported goods are wrongly classified or fall within a prohibited category, and inconclusive laboratory material cannot displace the importer's declaration. Here, plastic regrind could not be treated as restricted waste because the evidence did not establish its true nature, and the authorities had mixed up classification with import restriction. As that foundation failed, confiscation, redemption conditions, destruction directions and consequential penalties also lacked legal basis and could not be sustained. The impugned appellate order was therefore set aside and relief granted to the importer. en-us Mon, 01 Apr 2024 00:00:00 +0530 Wed, 03 Apr 2024 06:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750898 In customs classification disputes, the revenue must prove that declared imported goods are wrongly classified or fall within a prohibited category, and inconclusive laboratory material cannot displace the importer's declaration. Here, plastic regrind could not be treated as restricted waste because the evidence did not establish its true nature, and the authorities had mixed up classification with import restriction. As that foundation failed, confiscation, redemption conditions, destruction directions and consequential penalties also lacked legal basis and could not be sustained. The impugned appellate order was therefore set aside and relief granted to the importer. Case-Laws Customs Mon, 01 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750898