https://www.taxtmi.com/highlights?id=99076 Imported fabric was classified as polyester cut pile fabric on the basis of the Textile Committee report and the importer's own manufacturing descriptions showing loops cut to form pile. In the absence of any contrary test report, there was no reason to reject the expert report or require a retest, and the importer had no right to dictate the mode of testing. The reclassification and consequential duty demand on both Bills of Entry were sustained. On penalty, the tribunal held that the mandatory penalty equal to duty under section 114A had been omitted for one Bill of Entry, so the order required modification to extend the penalty to the additional differential duty. en-us Thu, 23 Apr 2026 10:54:24 +0530 Thu, 23 Apr 2026 10:54:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=99076 Imported fabric was classified as polyester cut pile fabric on the basis of the Textile Committee report and the importer's own manufacturing descriptions showing loops cut to form pile. In the absence of any contrary test report, there was no reason to reject the expert report or require a retest, and the importer had no right to dictate the mode of testing. The reclassification and consequential duty demand on both Bills of Entry were sustained. On penalty, the tribunal held that the mandatory penalty equal to duty under section 114A had been omitted for one Bill of Entry, so the order required modification to extend the penalty to the additional differential duty. Highlights Customs Thu, 23 Apr 2026 10:54:24 +0530 https://www.taxtmi.com/highlights?id=99076