https://www.taxtmi.com/caselaws?id=264914 Delayed supply of an adverse chemical test report, together with the load port certificate and the appellants' in-house laboratory results, was treated as sufficient to deny the report reliable prima facie value at the stay stage. Because the delay prevented an effective retest and the opportunity to seek retesting was considered lost in the circumstances, the non-supply was viewed as offending natural justice. The competing documents, including the certificate showing the required CSN and the appellants' own test results, supported interim protection, and the unresolved classification claim as steam coal with the related refund issue further favoured relief. Complete waiver of pre-deposit and stay of recovery during the appeal were granted. en-us Fri, 28 Nov 2014 00:00:00 +0530 Sun, 04 Oct 2015 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264914 Delayed supply of an adverse chemical test report, together with the load port certificate and the appellants' in-house laboratory results, was treated as sufficient to deny the report reliable prima facie value at the stay stage. Because the delay prevented an effective retest and the opportunity to seek retesting was considered lost in the circumstances, the non-supply was viewed as offending natural justice. The competing documents, including the certificate showing the required CSN and the appellants' own test results, supported interim protection, and the unresolved classification claim as steam coal with the related refund issue further favoured relief. Complete waiver of pre-deposit and stay of recovery during the appeal were granted. Case-Laws Customs Fri, 28 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264914