2026 (2) TMI 1081

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....Ganesan, Superintendent (AR) ORDER SOMESH ARORA: In the instant case, a penalty has been imposed on the CHA on the ground that despite having a certain notion about the classification of the goods in a particular manner. He did not guide his client. 2. Learned AR for this purpose relies on the statement reproduced of Shri Jitender Kumar on Page 107 which, inter alia, though not showing....

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....ification of his client. He further state that as of date, the knowledge exhibited by the CHA stands unsustainable in law as seen in the light of decision of M/s. Shah Foils Ltd. Vs. C.C, Mundra as reported in 2024 (5) TMI 336-CESTAT AHMEDABAD wherein Double Bench of this Tribunal has held that 1% Nickel cannot disallow the product to become ineligible for the benefit of SAFTA. The decision, inter....