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2018 (1) TMI 1225 - AT - CustomsClassification of goods - Track Shoes Collection Hot Rolled of Length 560 mm - whether classified under CTH 84314990 or under CTH 72287011? - Abatement - Benefit of N/N. 21/2002-CUS - Held that: - It has been indicated in the invoice that the shipment of track shoe is being done as per the purchase order. The appellants have not been able to sufficiently rebut these facts given in the invoice. In any case, the goods are not available at the time of the PCA. In the circumstances, the appellant has not been able to satisfactorily counter the allegations made by the department. It has also not been informed whether the department's non-filing of appeal by the department has been done on the basis of merits of the case or on the basis of pecuniary ground as per the National Litigation Policy. Appeal dismissed.
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