https://www.taxtmi.com/caselaws?id=783454 CESTAT upheld Revenue's classification of the imported 50 GSM coated paper in rolls under CTSH 4810 13, specifically CTI 4810 13 90, rejecting the importer's claim for classification under CTI 4810 19 90 or CTI 4810 29 00. Consequently, the benefit of Exemption Notification No. 152/2009, as amended, was held inapplicable, and the demand for differential customs duty with applicable interest on self-assessed Bills of Entry was confirmed. However, the Tribunal held that the case did not fall within the ambit of Section 111(o) of the Customs Act, set aside the finding of confiscation, and consequently quashed the penalty imposed under Section 112. The appeal was thus partly allowed and partly rejected. en-us Fri, 12 Dec 2025 00:00:00 +0530 Mon, 15 Dec 2025 14:07:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783454 CESTAT upheld Revenue's classification of the imported 50 GSM coated paper in rolls under CTSH 4810 13, specifically CTI 4810 13 90, rejecting the importer's claim for classification under CTI 4810 19 90 or CTI 4810 29 00. Consequently, the benefit of Exemption Notification No. 152/2009, as amended, was held inapplicable, and the demand for differential customs duty with applicable interest on self-assessed Bills of Entry was confirmed. However, the Tribunal held that the case did not fall within the ambit of Section 111(o) of the Customs Act, set aside the finding of confiscation, and consequently quashed the penalty imposed under Section 112. The appeal was thus partly allowed and partly rejected. Case-Laws Customs Fri, 12 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783454