https://www.taxtmi.com/caselaws?id=325656 Repeated laboratory testing by approved labs established that the imported aluminium foils were 7 micron or above, so safeguard duty under Notification No. 71/2009-Cus was upheld. The BIS tolerance norm was treated as a quality standard, not the test for duty-triggering thickness, and the challenge based on variation in reports and cross-examination failed. Penalties on the importer and its Managing Director were sustained because the duty liability stood confirmed. Penalty on the Authorised Signatory was set aside, as he was a salaried employee acting under directions without proof of personal gain or abetment. en-us Thu, 21 Jan 2016 00:00:00 +0530 Mon, 17 Oct 2016 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325656 Repeated laboratory testing by approved labs established that the imported aluminium foils were 7 micron or above, so safeguard duty under Notification No. 71/2009-Cus was upheld. The BIS tolerance norm was treated as a quality standard, not the test for duty-triggering thickness, and the challenge based on variation in reports and cross-examination failed. Penalties on the importer and its Managing Director were sustained because the duty liability stood confirmed. Penalty on the Authorised Signatory was set aside, as he was a salaried employee acting under directions without proof of personal gain or abetment. Case-Laws Customs Thu, 21 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325656