2026-VIL-1512-CESTAT-KOL-CU
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CUSTOMS CESTAT Cases

Customs - Tariff Classification of imported goods declared as "Mixed Lot of Polyester Knitted Fabric” - Tariff Item No. 6006 9000 versus 6006 3200 - The appellant imported polyester knitted fabrics declared as Mixed Lot of Polyester Knitted Fabric and classified under Customs Tariff Item No. 6006 9000, claiming benefit of concessional Basic Customs Duty under Notification No. 82/2017-Customs. The Revenue reclassified the goods under Customs Tariff Item No. 6006 3200 as knitted fabrics of synthetic fibres, attracting duty at 20% rate and demanded differential duty along with interest and penalty - Whether the goods merited classification under Customs Tariff Item No. 6006 9000 as claimed by the Appellant or under Customs Tariff Item No. 6006 3200 as re-determined by the Revenue - HELD - Once the Proper Officer has assessed the Bills of Entry and allowed the classification claimed therein, the same cannot be departed from merely on the basis of a subsequent change of opinion without establishing any mala fides or wilful suppression on the part of the importer - The material composition of textile goods, particularly mixed textile materials, cannot be determined merely from the invoice, packing list or visual examination. The Department had the statutory powers to examine goods, subject them to physical examination or draw representative samples for testing at the time of original assessment but the record does not disclose that any such laboratory testing was undertaken. Without affirmative evidence establishing that the goods in their actual composition necessarily merited classification under Customs Tariff Item No. 6006 3200, a subsequent change in the classification cannot furnish a sufficient basis for unsettling the assessment originally accepted by the proper officer - The fact that the Department had raised queries and enhanced the declared assessable value cannot obviate the necessity of establishing the correct tariff classification by appropriate evidence. The contemporaneous practice of accepting the classification under Customs Tariff Item No. 6006 9000 in respect of identical goods imported by other importers constitutes a relevant circumstance to be taken into consideration. The reclassification under Customs Tariff Item No. 6006 3200 is set aside and the classification of the goods under Customs Tariff Item No. 6006 9000 is upheld - The demand of differential Customs Duty together with applicable interest is set aside. The penalty imposed under Section 114A of the Customs Act, 1962 is set aside - The appeal is allowed
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