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    <title>2024 (12) TMI 1207 - CESTAT NEW DELHI</title>
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    <description>The Tribunal dismissed the appeal by M/s Addi Alloys (P) Ltd., upholding the order of the Commissioner of Customs (Appeals) which confirmed the Additional Commissioner&#039;s decision. The Additional Commissioner had reclassified the imported goods from heavy melting scrap to ingots and flats, imposed a redemption fine, and assessed differential customs duty and penalties under the Customs Act, 1962. The Tribunal found no error in the classification change, citing a thorough examination process and the appellant&#039;s failure to substantiate their claims. The appeal was dismissed, affirming the original order.</description>
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    <pubDate>Tue, 17 Dec 2024 00:00:00 +0530</pubDate>
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      <title>2024 (12) TMI 1207 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=763627</link>
      <description>The Tribunal dismissed the appeal by M/s Addi Alloys (P) Ltd., upholding the order of the Commissioner of Customs (Appeals) which confirmed the Additional Commissioner&#039;s decision. The Additional Commissioner had reclassified the imported goods from heavy melting scrap to ingots and flats, imposed a redemption fine, and assessed differential customs duty and penalties under the Customs Act, 1962. The Tribunal found no error in the classification change, citing a thorough examination process and the appellant&#039;s failure to substantiate their claims. The appeal was dismissed, affirming the original order.</description>
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