https://www.taxtmi.com/caselaws?id=154933 A marginal 3-day delay in filing the Revenue's appeal was condoned because the explanation was found sufficient. On the stay issue, mono potassium phosphate was examined only prima facie for classification purposes: the chemical analysis report, treatment under the Fertiliser Control Order, the absence of departmental testing of the imported consignment, and the tariff scheme under Heading 3105 and Chapter Note 6 to Chapter 31 all weighed against stay. The Revenue therefore failed to establish a prima facie case, and the stay application was dismissed. en-us Wed, 18 Nov 2009 00:00:00 +0530 Fri, 30 Aug 2013 14:18:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154933 A marginal 3-day delay in filing the Revenue's appeal was condoned because the explanation was found sufficient. On the stay issue, mono potassium phosphate was examined only prima facie for classification purposes: the chemical analysis report, treatment under the Fertiliser Control Order, the absence of departmental testing of the imported consignment, and the tariff scheme under Heading 3105 and Chapter Note 6 to Chapter 31 all weighed against stay. The Revenue therefore failed to establish a prima facie case, and the stay application was dismissed. Case-Laws Customs Wed, 18 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154933