Court Rules No Mis-declaration: Imported Goods Correctly Classified, Smuggling Allegations Unproven by Authorities.

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....Classification of imported goods - Mineral Spirits or Diesel Oil-High Speed Diesel (HSD) - Allegation of mis-declaration of goods - smuggling of diesel - none of the evidences relied upon by the department, to allege the mis-classification and under valuation resorted to by the appellants, stand the scrutiny of Law - Revenue failed to prove its case - AT....