https://www.taxtmi.com/caselaws?id=334830 An exemption notification for crude palm oil was strictly construed, so the later reduction of the carotenoid threshold was not applied retrospectively to an earlier import because no clarificatory or retrospective intent was shown. The customs laboratory report was also found unreliable, given objections to sample drawal, storage and testing, denial of effective cross-examination, and delay in acting on the report. As the customs test lacked credibility and the importer's load-port test remained uncontroverted, the benefit of doubt favoured the importer and the exemption was restored. en-us Wed, 05 Oct 2016 00:00:00 +0530 Tue, 06 Feb 2018 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334830 An exemption notification for crude palm oil was strictly construed, so the later reduction of the carotenoid threshold was not applied retrospectively to an earlier import because no clarificatory or retrospective intent was shown. The customs laboratory report was also found unreliable, given objections to sample drawal, storage and testing, denial of effective cross-examination, and delay in acting on the report. As the customs test lacked credibility and the importer's load-port test remained uncontroverted, the benefit of doubt favoured the importer and the exemption was restored. Case-Laws Customs Wed, 05 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334830