2021 PTD 1259

Case Laws / Head Notes / Paras

Directorate General of Post Clearance Audit alleged that the goods imported by the appellant were classifiable under PCT Heading 5804.2100 instead of PCT Heading 5804.2900 and that according to examination report and images the imported “Laces” looked to be “man-made fibre” instead of declared “Assorted Design Multicolour Laces”, hence, the benefit of SRO No.1274(I)/2006 was incorrectly obtained by the appellant---Department accordingly raised a demand of evaded amount of duty----Cruz of appellant’s arguments was that the constituent material of the imported “Laces” could not be ascertained just on the basis of naked eye inspection unless the samples were thoroughly inspected/Checked and such checking included Laboratory test----Validit...