https://www.taxtmi.com/caselaws?id=4307 In disputes over imported edible oil, the Central Food Laboratory report prevailed over a contrary customs laboratory report because food or edible articles must be tested by the statutory food-testing authority whose opinion has finality under the Prevention of Food Adulteration Act, 1954. The Board's circular on imported edible products reinforced reference to the proper food-testing authority. On that basis, the goods were treated as conforming to the prescribed standard, the exemption claim under the customs notification was upheld, and the proposed demand, confiscation and penalty were not sustainable. en-us Wed, 25 Jul 2007 00:00:00 +0530 Wed, 25 Jun 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4307 In disputes over imported edible oil, the Central Food Laboratory report prevailed over a contrary customs laboratory report because food or edible articles must be tested by the statutory food-testing authority whose opinion has finality under the Prevention of Food Adulteration Act, 1954. The Board's circular on imported edible products reinforced reference to the proper food-testing authority. On that basis, the goods were treated as conforming to the prescribed standard, the exemption claim under the customs notification was upheld, and the proposed demand, confiscation and penalty were not sustainable. Case-Laws Customs Wed, 25 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4307