https://www.taxtmi.com/caselaws?id=751920 CESTAT NEW DELHI allowed the appeal challenging Commissioner's order denying exemption notification 50/2017-Cus for imported Internal Remote Electrical Tilt Switches (iRET). The Commissioner rejected appellant's claim that imported iRETs were less than 5 amperes despite test reports from government laboratory and supplier's clarification letter explaining typographical error in invoices showing 5 amperes. CESTAT held Commissioner erred in rejecting evidence when product brochures, test reports, and supplier clarification consistently confirmed actual amperage was 1.3 amperes. Tribunal ruled duty must be charged on goods actually imported, not on documentary declarations containing typographical errors. Order set aside with consequential relief granted. en-us Fri, 26 Apr 2024 00:00:00 +0530 Tue, 30 Apr 2024 10:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751920 CESTAT NEW DELHI allowed the appeal challenging Commissioner's order denying exemption notification 50/2017-Cus for imported Internal Remote Electrical Tilt Switches (iRET). The Commissioner rejected appellant's claim that imported iRETs were less than 5 amperes despite test reports from government laboratory and supplier's clarification letter explaining typographical error in invoices showing 5 amperes. CESTAT held Commissioner erred in rejecting evidence when product brochures, test reports, and supplier clarification consistently confirmed actual amperage was 1.3 amperes. Tribunal ruled duty must be charged on goods actually imported, not on documentary declarations containing typographical errors. Order set aside with consequential relief granted. Case-Laws Customs Fri, 26 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751920