https://www.taxtmi.com/caselaws?id=780552 CESTAT (New Delhi) - AT set aside the Commissioner's order and allowed the appeal, holding the appellant did not contravene regs 10(d)/10(e)/11(d)/11(e) of CBLR, 2013. The Inquiry Officer had found no violation after reviewing prior Bills of Entry and the department's subsequent reassessment and refund based on classification under CTSH 9405 40. The Commissioner, without issuing a show-cause to explain disagreement with the Inquiry Officer's factual finding, erred in imposing penalty; thus the penalty and impugned order dated 21.10.2024 are quashed. en-us Fri, 10 Oct 2025 00:00:00 +0530 Sat, 01 Nov 2025 08:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780552 CESTAT (New Delhi) - AT set aside the Commissioner's order and allowed the appeal, holding the appellant did not contravene regs 10(d)/10(e)/11(d)/11(e) of CBLR, 2013. The Inquiry Officer had found no violation after reviewing prior Bills of Entry and the department's subsequent reassessment and refund based on classification under CTSH 9405 40. The Commissioner, without issuing a show-cause to explain disagreement with the Inquiry Officer's factual finding, erred in imposing penalty; thus the penalty and impugned order dated 21.10.2024 are quashed. Case-Laws Customs Fri, 10 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780552