https://www.taxtmi.com/caselaws?id=766684 CESTAT Mumbai allowed the appeal against reclassification of imported goods based on retesting. The customs authorities reclassified goods from non-textured to textured polyester yarn demanding higher duty, but failed to provide the retest report to the importer. The Tribunal held that essential requirements of Section 28 of Customs Act, 1962 were not followed, including proper notice and opportunity to represent. Since goods were already examined and cleared based on initial testing by Textiles Committee Laboratory, no grounds existed for retesting. The duty demand was unsustainable due to violation of natural justice principles and lack of proper documentation. en-us Tue, 25 Feb 2025 00:00:00 +0530 Mon, 03 Mar 2025 08:22:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766684 CESTAT Mumbai allowed the appeal against reclassification of imported goods based on retesting. The customs authorities reclassified goods from non-textured to textured polyester yarn demanding higher duty, but failed to provide the retest report to the importer. The Tribunal held that essential requirements of Section 28 of Customs Act, 1962 were not followed, including proper notice and opportunity to represent. Since goods were already examined and cleared based on initial testing by Textiles Committee Laboratory, no grounds existed for retesting. The duty demand was unsustainable due to violation of natural justice principles and lack of proper documentation. Case-Laws Customs Tue, 25 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766684