https://www.taxtmi.com/caselaws?id=776630 The appeal was not kept pending because no stay or direction from a superior court restrained its disposal, so the authority proceeded on the law as it stood. The plea to treat earlier final orders as per incuriam was rejected, as that doctrine applies only in limited cases of statutory or binding authority oversight, and a concluded matter could not be indirectly reopened before the same forum. The affidavit of Dr. Anuj Tyagi was refused as additional evidence because such evidence is discretionary and was neither previously tested nor shown to be necessary. Squid liver powder was held classifiable under CTH 2309 90 90 as a preparation used in animal feeding, and Rule 3(b) was found unnecessary because the tariff heading and HSN notes were clear. en-us Tue, 12 Aug 2025 00:00:00 +0530 Thu, 14 Aug 2025 08:26:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776630 The appeal was not kept pending because no stay or direction from a superior court restrained its disposal, so the authority proceeded on the law as it stood. The plea to treat earlier final orders as per incuriam was rejected, as that doctrine applies only in limited cases of statutory or binding authority oversight, and a concluded matter could not be indirectly reopened before the same forum. The affidavit of Dr. Anuj Tyagi was refused as additional evidence because such evidence is discretionary and was neither previously tested nor shown to be necessary. Squid liver powder was held classifiable under CTH 2309 90 90 as a preparation used in animal feeding, and Rule 3(b) was found unnecessary because the tariff heading and HSN notes were clear. Case-Laws Customs Tue, 12 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776630