https://www.taxtmi.com/caselaws?id=767592 CESTAT Kolkata ruled on classification of imported polystyrene goods and customs duty demands. The tribunal held that test results from one Bill of Entry cannot be applied retroactively to previous imports without individual testing. Customs duty demand on 17 previous Bills of Entry was set aside due to lack of evidence of mis-declaration. However, duty demand on the final Bill of Entry was upheld where mis-declaration was established through testing. Director's penalty under Section 114AA was reduced from Rs.10 lakh to Rs.1 lakh, reflecting the limited scope of proven mis-declaration. Appeal partially allowed. en-us Thu, 20 Mar 2025 00:00:00 +0530 Fri, 21 Mar 2025 08:25:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767592 CESTAT Kolkata ruled on classification of imported polystyrene goods and customs duty demands. The tribunal held that test results from one Bill of Entry cannot be applied retroactively to previous imports without individual testing. Customs duty demand on 17 previous Bills of Entry was set aside due to lack of evidence of mis-declaration. However, duty demand on the final Bill of Entry was upheld where mis-declaration was established through testing. Director's penalty under Section 114AA was reduced from Rs.10 lakh to Rs.1 lakh, reflecting the limited scope of proven mis-declaration. Appeal partially allowed. Case-Laws Customs Thu, 20 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767592