2024 (4) TMI 1105 - SCH - Customs

Classification of imported goods - import of furnace oil from UAE - to be classified under CTH 27101950 (furnace oil) as declared by the appellant or under CTH 27109900 (waste oil) as alleged by the revenue? - Tribunal held that Since the test report of CRCL Vadodara/Delhi cannot be accepted the declaration made by the appellant in respect of nature of goods classification and also valuation are found to be absolutely correct - HELD THAT - We are not inclined to interfere in the matter. The civil appeal is hence dismissed.

Summary

The Supreme Court dismissed the civil appeal after hearing the petitioner's counsel. The delay was condoned, and any pending applications were disposed of.