Benefit of N/N. 21/20102- Cus - denial on the ground that the ...
Tribunal's Misclassification of "Used Rails" as "Heavy Material Scrap" Leads to Denial of Customs Notification Benefit.
March 11, 2017
Case Laws Customs SC
Benefit of N/N. 21/20102- Cus - denial on the ground that the goods which were imported are “Used Rails” in the guise of “Heavy Material Scrap” - the findings of the Tribunal in the impugned order treating, the goods as Heavy Material Scrap and not Rails are clearly erroneous - SC
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