Re-Determination of Classification consented to in writing before Original Authority cannot be Challenged before CESTAT: CESTAT [Read Order]

The Decision was given by CESTAT while adjudicating an appeal filed by Hyundai with regards to Customs Tariff Heading reclassification of goods

By Avinash Kurungot - On November 14, 2024 12:08 pm - 2 mins read

CESTAT - Imported Goods - Imported Goods classification - Original Authority - Customs Excise and Service Tax Appellate Tribunal - Taxscan

In a multifarious ruling, the Customs, Excise & Service Tax Appellate Tribunal, Chennai ( CESTAT ) clarified that re-determination of classification of Imported Goods cannot be contested if the Importer has duly consented to the classification in writing before the Original Authority during pendency of the proceedings. The decision was rendered by CESTAT while hearing…

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