https://www.taxtmi.com/caselaws?id=51769 The Tribunal set aside the Commissioner of Customs, Chennai's decision to reclassify imported goods from chapter heading 8442.10 to 9010.00, denying benefits claimed under certain notifications. The Tribunal emphasized the Revenue's failure to establish comparability with a previous case, highlighting the burden of proof on the Revenue to demonstrate under-valuation with contemporaneous evidence. Additionally, the Tribunal ruled against placing the burden of proof on the importer to establish valuation correctness, noting the absence of contemporaneous evidence and justifying the time-barred reopening of assessment under Section 28 due to lack of suppression or under-valuation evidence. en-us Fri, 25 Oct 2002 00:00:00 +0530 Tue, 28 Sep 2010 11:19:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51769 The Tribunal set aside the Commissioner of Customs, Chennai's decision to reclassify imported goods from chapter heading 8442.10 to 9010.00, denying benefits claimed under certain notifications. The Tribunal emphasized the Revenue's failure to establish comparability with a previous case, highlighting the burden of proof on the Revenue to demonstrate under-valuation with contemporaneous evidence. Additionally, the Tribunal ruled against placing the burden of proof on the importer to establish valuation correctness, noting the absence of contemporaneous evidence and justifying the time-barred reopening of assessment under Section 28 due to lack of suppression or under-valuation evidence. Case-Laws Customs Fri, 25 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51769