https://www.taxtmi.com/caselaws?id=755106 CESTAT New Delhi held that imported polyester knitted girls leggings were correctly classified by the importer, not as girls trousers as claimed by DRI based on Textile Committee expert opinion. The tribunal found no evidence the goods were sold as trousers to consumers, with packaging and trade documents supporting the importer's classification. The court emphasized that classification is a quasi-judicial decision by customs officers, not experts, and expert opinions alone cannot determine tariff classification. Confiscation under section 111(m) and penalties under sections 114A and 114AA were set aside as no misdeclaration was established. The impugned order was completely overturned in favor of the importer. en-us Mon, 01 Jul 2024 00:00:00 +0530 Sat, 06 Jul 2024 07:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755106 CESTAT New Delhi held that imported polyester knitted girls leggings were correctly classified by the importer, not as girls trousers as claimed by DRI based on Textile Committee expert opinion. The tribunal found no evidence the goods were sold as trousers to consumers, with packaging and trade documents supporting the importer's classification. The court emphasized that classification is a quasi-judicial decision by customs officers, not experts, and expert opinions alone cannot determine tariff classification. Confiscation under section 111(m) and penalties under sections 114A and 114AA were set aside as no misdeclaration was established. The impugned order was completely overturned in favor of the importer. Case-Laws Customs Mon, 01 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755106