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Customs - Highlights / Catch Notes

Home Highlights January 2022 Year 2022 This

Classification of imported goods - In view of the settled law, ...

Customs

January 13, 2022

Classification of imported goods - In view of the settled law, irrespective whether the classification claimed by the appellant is correct or not since the classification proposed by the Revenue is absolutely incorrect, the entire case of the Revenue will not sustain - Since the revenue has not been able to discharge their burden of proof. Hence the classification of goods declared by the appellants cannot be disturbed. - AT

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