Home Case Index All Cases Customs Customs + AT Customs - 2019 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (4) TMI 1704 - CESTAT HYDERABADImport of goods - whether the appellant has imported HSD or MGO? - HELD THAT:- It is an accepted principle that “he who asserts must prove” and the department asserts in this case that the product is HSD and not MGO but has failed to prove so. The imported fuel deserves to be classified as MGO as claimed by the appellant and duty charged appropriately as the test report by the chemical examiner has not tested all the parameters which are required to classify the same as HSD and has also not indicated that the material is not MGO. Appeal allowed - decided in favor of appellant.
|