https://www.taxtmi.com/caselaws?id=120976 Anti-dumping duty on imported mulberry raw silk could not be sustained because the revenue did not establish, by testing, sampling, or other acceptable evidence, that the goods were 2A grade or below and therefore covered by the notification. The demand had been raised after clearance of the goods, when no sample-based ascertainment was available, and liability could not rest on mere presumption. The order setting aside the duty demand was upheld in favour of the assessee. en-us Wed, 21 Feb 2007 00:00:00 +0530 Wed, 25 Jul 2012 17:17:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120976 Anti-dumping duty on imported mulberry raw silk could not be sustained because the revenue did not establish, by testing, sampling, or other acceptable evidence, that the goods were 2A grade or below and therefore covered by the notification. The demand had been raised after clearance of the goods, when no sample-based ascertainment was available, and liability could not rest on mere presumption. The order setting aside the duty demand was upheld in favour of the assessee. Case-Laws Customs Wed, 21 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120976