https://www.taxtmi.com/caselaws?id=238543 Imported goods were sampled but no test report was available, and the Tribunal accepted that this created a prima facie challenge to denial of the exemption claimed under the notification. On that basis, it granted waiver of pre-deposit of differential duty, interest and penalties and stayed recovery during the appeals. The Tribunal also held, at the interim stage, that the extended period of limitation was not invocable because adverse inference could not be drawn merely from research material when the samples had not been tested. The appeals were left to be decided on merits after interim relief. en-us Mon, 27 Feb 2012 00:00:00 +0530 Fri, 25 Oct 2013 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238543 Imported goods were sampled but no test report was available, and the Tribunal accepted that this created a prima facie challenge to denial of the exemption claimed under the notification. On that basis, it granted waiver of pre-deposit of differential duty, interest and penalties and stayed recovery during the appeals. The Tribunal also held, at the interim stage, that the extended period of limitation was not invocable because adverse inference could not be drawn merely from research material when the samples had not been tested. The appeals were left to be decided on merits after interim relief. Case-Laws Customs Mon, 27 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238543