https://www.taxtmi.com/caselaws?id=256957 The Tribunal accepted the MSME report classifying imported non-alloy steel slabs as prime quality, overturning the reliance on the NML report. The appellant was granted the concessional rate of duty under Customs Notification No. 21/2002-Cus based on the MSME report's conformity with IS 2830 specifications. The Tribunal emphasized the importance of complying with judicial directions and criticized the adjudicating authority for not fully considering the MSME report. As a result, the demands for differential duty, penalties, and confiscation of goods were deemed unsustainable, leading to the appeals being allowed and the impugned order set aside in favor of the appellants. en-us Tue, 02 Dec 2014 00:00:00 +0530 Mon, 05 Oct 2015 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256957 The Tribunal accepted the MSME report classifying imported non-alloy steel slabs as prime quality, overturning the reliance on the NML report. The appellant was granted the concessional rate of duty under Customs Notification No. 21/2002-Cus based on the MSME report's conformity with IS 2830 specifications. The Tribunal emphasized the importance of complying with judicial directions and criticized the adjudicating authority for not fully considering the MSME report. As a result, the demands for differential duty, penalties, and confiscation of goods were deemed unsustainable, leading to the appeals being allowed and the impugned order set aside in favor of the appellants. Case-Laws Customs Tue, 02 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256957