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In a CESTAT appeal concerning alleged misdeclaration of imported oil, the tribunal held that inconclusive CRCL chemical reports indicating only some characteristics of base oil, and reliance on a single parameter (viscosity index) while omitting other essential parameters, were insufficient to sustain reclassification, revaluation or penalties; tentative wording ('may be') cannot replace categorical evidence. The adjudicating authority's refusal to examine or permit cross examination of the chemical examiner breached natural justice, so the benefit of doubt was accorded to the importers and the impugned adjudication was set aside.
In a CESTAT appeal concerning alleged misdeclaration of imported oil, the tribunal held that inconclusive CRCL chemical reports indicating only some characteristics of base oil, and reliance on a single parameter (viscosity index) while omitting other essential parameters, were insufficient to sustain reclassification, revaluation or penalties; tentative wording ('may be') cannot replace categorical evidence. The adjudicating authority's refusal to examine or permit cross examination of the chemical examiner breached natural justice, so the benefit of doubt was accorded to the importers and the impugned adjudication was set aside.
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