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2013 (12) TMI 1194 - CESTAT NEW DELHIClassification of goods - Mis declaration of goods - Import of oil - Classification under heading 3402.9020 or heading 3403.9900 - Discrepancy in reports - Held that:- reference by Commissioner (Appeals) to the earlier test report by Kanpur Research Centre which was in favour of the assessee, was not called for. The earlier order of Commissioner (Appeals) has accepted the discrepancies in the two reports, had remanded the matter to the original adjudicating authority, calling for a fresh retest report. The earlier order has not been challenged by the Revenue. As such, it was not permissible for Commissioner (Appeals) to refer the said fact - appellant is entitled to unconditional dispensation of duty and penalty and to stay recovery of the same till disposal of the appeal, inasmuch as retest report supports their claim - Stay granted.
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