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Customs - Highlights / Catch Notes

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Scope of SCN - The appeal before the Commissioner(Appeals) is ...


Commissioner (Appeals) Misclassifies Issue as Valuation Dispute; Original Classification Concern Unaddressed, Order Set Aside.

October 16, 2019

Case Laws     Customs     AT

Scope of SCN - The appeal before the Commissioner(Appeals) is also with regard to the classification issue but the Commissioner(Appeals) has wrongly converted the classification dispute into a valuation dispute and did not give any finding on the classification dispute as raised before him by the appellant - order set aside.

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