https://www.taxtmi.com/caselaws?id=270085 The Tribunal allowed the additional evidence but clarified its limited relevance. It determined the imported coal as weakly coking coal eligible for customs duty exemption under Notification No. 21/2002-Customs, emphasizing the plain interpretation of the exemption criteria. The retrospective application of Crucible Swelling Number criteria was rejected. Test reports from Customs Chemical Laboratory were deemed reliable, leading to the dismissal of the Revenue's appeal and granting relief to the appellant. Confiscation and penalties were not imposed as the coal was found to be eligible for exemption. en-us Mon, 14 Dec 2015 00:00:00 +0530 Fri, 10 Feb 2017 09:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270085 The Tribunal allowed the additional evidence but clarified its limited relevance. It determined the imported coal as weakly coking coal eligible for customs duty exemption under Notification No. 21/2002-Customs, emphasizing the plain interpretation of the exemption criteria. The retrospective application of Crucible Swelling Number criteria was rejected. Test reports from Customs Chemical Laboratory were deemed reliable, leading to the dismissal of the Revenue's appeal and granting relief to the appellant. Confiscation and penalties were not imposed as the coal was found to be eligible for exemption. Case-Laws Customs Mon, 14 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270085