https://www.taxtmi.com/caselaws?id=46579 Imported goods were disputed as either waste and scrap of paper or paper board under Tariff Heading 4707, or cartons and boxes used in offices under Tariff Heading 4819. The Supreme Court noted that the Tribunal's order did not disclose an independent assessment of the evidence before affirming the findings of the lower authorities. Because such fact-finding scrutiny was absent, the order could not be sustained on merits in the present proceedings. The Tribunal's order was set aside and the matter remanded for fresh disposal on merits after hearing the parties, without any expression of opinion on the substantive classification issue. en-us Fri, 04 Apr 2003 00:00:00 +0530 Wed, 30 Apr 2014 16:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46579 Imported goods were disputed as either waste and scrap of paper or paper board under Tariff Heading 4707, or cartons and boxes used in offices under Tariff Heading 4819. The Supreme Court noted that the Tribunal's order did not disclose an independent assessment of the evidence before affirming the findings of the lower authorities. Because such fact-finding scrutiny was absent, the order could not be sustained on merits in the present proceedings. The Tribunal's order was set aside and the matter remanded for fresh disposal on merits after hearing the parties, without any expression of opinion on the substantive classification issue. Case-Laws Customs Fri, 04 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46579