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2023 (12) TMI 488 - CESTAT AHMEDABADClassification of imported goods - mixed hydro carbon oil - classifiable under 2707 5000 or under 2710 1990? - whether one test report in which 10 out of 21 parameters which have been tested can be held as good enough to hold the same against the party? - HELD THAT:- The Hon’ble High Court in COMMISSIONER OF CUSTOMS, KANDLA VERSUS RAJKAMAL INDUSTRIAL PVT. LTD. [2022 (2) TMI 264 - GUJARAT HIGH COURT] said that department is not required to prove its case with mathematical accuracy and beyond reasonable doubt - the observations in the instant case are to be followed, where 10 out of 21 parameters have been tested but conclusion arrived. It is opined that the Chemical analyst to which there is no serious challenge by way of any other report produced by the party is correct - appeal of the appellant is dismissed.
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