https://www.taxtmi.com/caselaws?id=173470 Where concessional customs duty depends on laboratory testing of imported edible oil, delayed communication of the test result can vitiate the demand if the relevant chemical property is known to deteriorate with time. The document notes that the goods were cleared provisionally, samples were drawn promptly, but the test results were conveyed after an inordinate delay, depriving the importer of a meaningful opportunity to seek retest. It further states that the binding scientific and judicial view on decay of beta carotene in crude palm oil had been ignored. On that basis, the demand of differential duty and consequential penalties were held unsustainable and the impugned order was set aside. en-us Tue, 15 Apr 2008 00:00:00 +0530 Thu, 07 Sep 2017 17:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173470 Where concessional customs duty depends on laboratory testing of imported edible oil, delayed communication of the test result can vitiate the demand if the relevant chemical property is known to deteriorate with time. The document notes that the goods were cleared provisionally, samples were drawn promptly, but the test results were conveyed after an inordinate delay, depriving the importer of a meaningful opportunity to seek retest. It further states that the binding scientific and judicial view on decay of beta carotene in crude palm oil had been ignored. On that basis, the demand of differential duty and consequential penalties were held unsustainable and the impugned order was set aside. Case-Laws Customs Tue, 15 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173470