https://www.taxtmi.com/caselaws?id=348382 Imported goods were held ineligible for the concessional customs rate because laboratory testing showed they did not fall within the polymers covered by Notification No. 21/2002-Cus. A request for retesting did not vitiate the assessment, as no specific reason was shown at the relevant stage and the existing test report was treated as reliable and conclusive. On that basis, the incorrect claim of exemption supported confiscation, redemption fine, penalty, differential duty and interest, all of which were sustained by CESTAT. en-us Mon, 14 Aug 2017 00:00:00 +0530 Mon, 12 Nov 2018 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348382 Imported goods were held ineligible for the concessional customs rate because laboratory testing showed they did not fall within the polymers covered by Notification No. 21/2002-Cus. A request for retesting did not vitiate the assessment, as no specific reason was shown at the relevant stage and the existing test report was treated as reliable and conclusive. On that basis, the incorrect claim of exemption supported confiscation, redemption fine, penalty, differential duty and interest, all of which were sustained by CESTAT. Case-Laws Customs Mon, 14 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348382