https://www.taxtmi.com/caselaws?id=798639 Revenue bears the burden of displacing a declared customs classification through reliable, comprehensive evidence. Specialised testing based on fuller parameters identified the imported product as Naphtha or light Naphtha, while Natural Gasoline Liquid was treated as falling within the broader genus of Naphtha; the declared tariff classification therefore remained undisturbed. WhatsApp chats, statements and related electronic material lacked the certification and statutory safeguards required for admissibility under the Customs Act, and were neither tested through examination and cross-examination nor corroborated by evidence of benefit from an alleged change of origin. The material could not sustain allegations of misdeclaration or document manipulation. en-us Mon, 07 Sep 2026 00:00:00 +0530 Thu, 10 Sep 2026 08:51:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798639 Revenue bears the burden of displacing a declared customs classification through reliable, comprehensive evidence. Specialised testing based on fuller parameters identified the imported product as Naphtha or light Naphtha, while Natural Gasoline Liquid was treated as falling within the broader genus of Naphtha; the declared tariff classification therefore remained undisturbed. WhatsApp chats, statements and related electronic material lacked the certification and statutory safeguards required for admissibility under the Customs Act, and were neither tested through examination and cross-examination nor corroborated by evidence of benefit from an alleged change of origin. The material could not sustain allegations of misdeclaration or document manipulation. Case-Laws Customs Mon, 07 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798639