https://www.taxtmi.com/caselaws?id=760476 CESTAT Mumbai held that classification of imported di-methyl lauryl amine under heading 3402 of Customs Tariff Act, 1975 required validated testing to determine surface-active agent characteristics per note 3 of chapter 34. The adjudicating authority failed to obtain acceptable, unbiased test reports despite doubts raised about test validity. Following Supreme Court precedent in Hindustan Ferodo Ltd, revenue must discharge burden of proof through proper evidence. Matter remanded for fresh adjudication with proper testing. Penalties on individuals set aside as conspiracy allegations unsustainable given technical nature of classification issues. en-us Mon, 26 Aug 2024 00:00:00 +0530 Mon, 21 Oct 2024 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760476 CESTAT Mumbai held that classification of imported di-methyl lauryl amine under heading 3402 of Customs Tariff Act, 1975 required validated testing to determine surface-active agent characteristics per note 3 of chapter 34. The adjudicating authority failed to obtain acceptable, unbiased test reports despite doubts raised about test validity. Following Supreme Court precedent in Hindustan Ferodo Ltd, revenue must discharge burden of proof through proper evidence. Matter remanded for fresh adjudication with proper testing. Penalties on individuals set aside as conspiracy allegations unsustainable given technical nature of classification issues. Case-Laws Customs Mon, 26 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760476