https://www.taxtmi.com/caselaws?id=790296 In a customs classification dispute, polyester knitted fabric was reclassified as polyester cut pile fabric on the basis of the Textile Committee report and supporting material in the importer's own records. The challenge based on denial of re-testing and natural justice failed because there was no contrary test report and no enforceable right to insist on testing in the manner preferred by the importer; the reclassification and differential duty were upheld. On penalty, section 114A required mandatory penalty to correspond with the duty confirmed for each relevant Bill of Entry, so omission to impose penalty for the second Bill of Entry was corrected in favour of the Revenue. en-us Tue, 21 Apr 2026 00:00:00 +0530 Thu, 23 Apr 2026 09:45:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790296 In a customs classification dispute, polyester knitted fabric was reclassified as polyester cut pile fabric on the basis of the Textile Committee report and supporting material in the importer's own records. The challenge based on denial of re-testing and natural justice failed because there was no contrary test report and no enforceable right to insist on testing in the manner preferred by the importer; the reclassification and differential duty were upheld. On penalty, section 114A required mandatory penalty to correspond with the duty confirmed for each relevant Bill of Entry, so omission to impose penalty for the second Bill of Entry was corrected in favour of the Revenue. Case-Laws Customs Tue, 21 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790296