https://www.taxtmi.com/caselaws?id=77392 Export liability for iron ore fines must be assessed on the goods as actually presented for export. Where the cargo was exported in moist condition, a later moisture-free chemical test showing higher Fe content could not be relied on to sustain confiscation or penalty, especially when earlier certificates and destination-port inspection material indicated a lower Fe content. Applying the principle that the sample must be tested in the same condition as exported, the moisture-free analysis was treated as an unreliable basis for liability. On that reasoning, confiscation and penalty were held not sustainable and the impugned order was set aside. en-us Wed, 15 Jul 2009 00:00:00 +0530 Sat, 11 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77392 Export liability for iron ore fines must be assessed on the goods as actually presented for export. Where the cargo was exported in moist condition, a later moisture-free chemical test showing higher Fe content could not be relied on to sustain confiscation or penalty, especially when earlier certificates and destination-port inspection material indicated a lower Fe content. Applying the principle that the sample must be tested in the same condition as exported, the moisture-free analysis was treated as an unreliable basis for liability. On that reasoning, confiscation and penalty were held not sustainable and the impugned order was set aside. Case-Laws Customs Wed, 15 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77392