https://www.taxtmi.com/caselaws?id=256957 Imported non-alloy steel slabs were accepted as prime quality where the MSME retest, read with the applicable standards, showed the goods were within prescribed limits and met prime chemistry requirements. The Tribunal found that the adjudicating authority had ignored material parts of the MSME report and had relied on an uncertified unofficial translation of overseas material that did not disprove the invoice or establish that the goods were non-prime. As the same MSME report had also been accepted for other consignments, denial of concessional duty under Notification No. 21/2002-Cus. was unsustainable, and the duty demand, confiscation, redemption fine and penalties were set aside. 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 Imported non-alloy steel slabs were accepted as prime quality where the MSME retest, read with the applicable standards, showed the goods were within prescribed limits and met prime chemistry requirements. The Tribunal found that the adjudicating authority had ignored material parts of the MSME report and had relied on an uncertified unofficial translation of overseas material that did not disprove the invoice or establish that the goods were non-prime. As the same MSME report had also been accepted for other consignments, denial of concessional duty under Notification No. 21/2002-Cus. was unsustainable, and the duty demand, confiscation, redemption fine and penalties were set aside. Case-Laws Customs Tue, 02 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256957