https://www.taxtmi.com/caselaws?id=326422 The High Court upheld the Tribunal's decision regarding the interpretation and validity of the second test report under Section 144 of the Customs Act, 1962. The Court found no conditions attached to the report, supporting the respondent's claim of the goods being of 3A Grade. The appeal by the revenue was dismissed, and no costs were incurred, with the Court ruling in favor of the respondent based on the second test report's findings. en-us Fri, 18 Mar 2016 00:00:00 +0530 Sat, 15 Oct 2016 17:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326422 The High Court upheld the Tribunal's decision regarding the interpretation and validity of the second test report under Section 144 of the Customs Act, 1962. The Court found no conditions attached to the report, supporting the respondent's claim of the goods being of 3A Grade. The appeal by the revenue was dismissed, and no costs were incurred, with the Court ruling in favor of the respondent based on the second test report's findings. Case-Laws Customs Fri, 18 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326422