https://www.taxtmi.com/caselaws?id=780345 CESTAT BANGALORE - AT allowed the appeal and set aside the impugned order. The Tribunal held that bulk agar powder declared as CTH 38210000 was reclassified to CTH 13023100 by the Commissioner without chemical testing or other positive evidence, and the Department failed to discharge its burden. Consequently, differential duty demands, extended-period reassessments, confiscation and penalty confirmations could not be sustained. Past clearances and the assessed bill could not be reopened in absence of admissible evidence, and the demand and related penalties were annulled. en-us Tue, 26 Aug 2025 00:00:00 +0530 Wed, 29 Oct 2025 08:16:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780345 CESTAT BANGALORE - AT allowed the appeal and set aside the impugned order. The Tribunal held that bulk agar powder declared as CTH 38210000 was reclassified to CTH 13023100 by the Commissioner without chemical testing or other positive evidence, and the Department failed to discharge its burden. Consequently, differential duty demands, extended-period reassessments, confiscation and penalty confirmations could not be sustained. Past clearances and the assessed bill could not be reopened in absence of admissible evidence, and the demand and related penalties were annulled. Case-Laws Customs Tue, 26 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780345