Home Case Index All Cases Customs Customs + AT Customs - 2018 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (3) TMI 27 - AT - CustomsChange in classification of goods - Pre-shipment inspection certificate dated 29.02.2008 declaring the description of the goods as scrap was not relied by Customs - Held that: - It is settled principle of law that when Revenue intends to change classification, reason thereof should be brought to record and informed to the assessee to defend its case - Declaration of appellant in respect of description of goods supported by Pre-shipment inspection certificate therefore cannot be baselessly discarded. The import being without any technical examination to discard the claim of classification adjudication fails to stand - appeal allowed - decided in favor of appellant.
|