https://www.taxtmi.com/caselaws?id=259683 The SC held that the chemical analysis of imported coal was ultra vires Section 18(b) of the Customs Act as the samples were drawn without following IS 436 and in the absence of any authorized representative, contrary to law. The Court rejected the Revenue's contention that the importer was estopped from objecting since no representative was present during sampling. It emphasized that illegal sampling cannot be validated by estoppel and that Customs authorities must comply strictly with legal procedures. Consequently, the denial of exemption based on the flawed sample testing was set aside, and the decision was made in favor of the appellant. en-us Thu, 14 May 2015 00:00:00 +0530 Mon, 28 Jul 2025 15:01:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259683 The SC held that the chemical analysis of imported coal was ultra vires Section 18(b) of the Customs Act as the samples were drawn without following IS 436 and in the absence of any authorized representative, contrary to law. The Court rejected the Revenue's contention that the importer was estopped from objecting since no representative was present during sampling. It emphasized that illegal sampling cannot be validated by estoppel and that Customs authorities must comply strictly with legal procedures. Consequently, the denial of exemption based on the flawed sample testing was set aside, and the decision was made in favor of the appellant. Case-Laws Customs Thu, 14 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259683