Tribunal Dismisses Revenue's Appeal for Penalty on 'Sweet Pearl P200' Classification Due to Insufficient Proof.

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....Levy of penalty - Bill of Entry for clearance of ‘Sweet Pearl P200’ classified under 29054900 - Revenue reclassified the goods under 21069060 - The burden of proof was on Revenue to justify the reclassification, which they failed to do adequately. The Tribunal upheld the appellant's classification, emphasizing the importance of Revenue's burden of proof and the correctness of the proposed classification. The appeal by Revenue for imposing a penalty was dismissed.....