https://www.taxtmi.com/caselaws?id=791783 Reclassification of imported goods as insecticides under Chapter Heading 3808 9199 was not sustained because the laboratory reports were inconclusive, internally uncertain, and unsupported by trade evidence, expert corroboration, market enquiry, or proof of product composition and primary use. The reports alone were insufficient to establish that the goods were insecticides or to justify confiscation and duty consequences. Denial of cross-examination of the technical witnesses, despite request, was treated as a serious breach of natural justice because the reports formed the primary basis for adjudication. In the absence of proof of deliberate suppression, wilful misstatement, conscious evasion, or prohibited import, confiscation, duty demand, redemption fine, and penalties were unsustainable. en-us Fri, 15 May 2026 00:00:00 +0530 Mon, 18 May 2026 08:40:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791783 Reclassification of imported goods as insecticides under Chapter Heading 3808 9199 was not sustained because the laboratory reports were inconclusive, internally uncertain, and unsupported by trade evidence, expert corroboration, market enquiry, or proof of product composition and primary use. The reports alone were insufficient to establish that the goods were insecticides or to justify confiscation and duty consequences. Denial of cross-examination of the technical witnesses, despite request, was treated as a serious breach of natural justice because the reports formed the primary basis for adjudication. In the absence of proof of deliberate suppression, wilful misstatement, conscious evasion, or prohibited import, confiscation, duty demand, redemption fine, and penalties were unsustainable. Case-Laws Customs Fri, 15 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791783