https://www.taxtmi.com/caselaws?id=761898 CESTAT Kolkata held that imported goods declared as Low Aromatic White Spirit were not shown with certainty to be Kerosene, because the Department's laboratory report did not test several parameters required under IS 1459:2018. On that technical record, the goods were classified under Customs Tariff Item 2710 1990 rather than 2710 1910. Once the declared classification was accepted, the alleged misdeclaration and foreign trade breach could not survive, and confiscation, redemption fine and penalty were set aside as consequential relief. en-us Tue, 19 Nov 2024 00:00:00 +0530 Tue, 19 Nov 2024 15:22:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761898 CESTAT Kolkata held that imported goods declared as Low Aromatic White Spirit were not shown with certainty to be Kerosene, because the Department's laboratory report did not test several parameters required under IS 1459:2018. On that technical record, the goods were classified under Customs Tariff Item 2710 1990 rather than 2710 1910. Once the declared classification was accepted, the alleged misdeclaration and foreign trade breach could not survive, and confiscation, redemption fine and penalty were set aside as consequential relief. Case-Laws Customs Tue, 19 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761898