https://www.taxtmi.com/caselaws?id=105307 The case involved the import of Low Ash Metallurgical Coke by a company under Notification 79/95-Cus. Dispute arose due to high ash content exceeding duty exemption limits. The Assistant Commissioner confirmed duty payment, but the Commissioner (Appeals) set it aside due to lack of consideration and denial of re-testing, emphasizing natural justice. The Commissioner directed re-testing at CRCL, New Delhi, rejecting other labs. The Tribunal modified the order, allowing re-testing only at CRCL, emphasizing the final decision's reliance on the re-test report. en-us Tue, 11 Sep 2001 00:00:00 +0530 Mon, 05 Mar 2012 11:48:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105307 The case involved the import of Low Ash Metallurgical Coke by a company under Notification 79/95-Cus. Dispute arose due to high ash content exceeding duty exemption limits. The Assistant Commissioner confirmed duty payment, but the Commissioner (Appeals) set it aside due to lack of consideration and denial of re-testing, emphasizing natural justice. The Commissioner directed re-testing at CRCL, New Delhi, rejecting other labs. The Tribunal modified the order, allowing re-testing only at CRCL, emphasizing the final decision's reliance on the re-test report. Case-Laws Customs Tue, 11 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105307