https://www.taxtmi.com/caselaws?id=797751 Customs classification of mixed lots of polyester knitted fabric must be determined by the actual composition of each imported consignment. Reclassification from the accepted tariff entry requires cogent technical evidence, such as laboratory testing, establishing that the alternative entry applies; a later change of view or a general description of assorted fabrics is insufficient. In the absence of such evidence, the accepted classification and related concessional-duty treatment continue. Where the dispute is interpretational and no deliberate suppression, wilful misstatement, or intent to evade duty is established, penalty for misdeclaration is not attracted. en-us Tue, 25 Aug 2026 00:00:00 +0530 Thu, 27 Aug 2026 08:28:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797751 Customs classification of mixed lots of polyester knitted fabric must be determined by the actual composition of each imported consignment. Reclassification from the accepted tariff entry requires cogent technical evidence, such as laboratory testing, establishing that the alternative entry applies; a later change of view or a general description of assorted fabrics is insufficient. In the absence of such evidence, the accepted classification and related concessional-duty treatment continue. Where the dispute is interpretational and no deliberate suppression, wilful misstatement, or intent to evade duty is established, penalty for misdeclaration is not attracted. Case-Laws Customs Tue, 25 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797751