https://www.taxtmi.com/caselaws?id=349560 The penalty imposed under Section 114 of the Customs Act, 1962 on the appellant for declaring iron ore content inaccurately for export was set aside. The court emphasized the importance of proper testing procedures, considering moisture content, and relying on accredited laboratory results. Citing legal precedents, the court found the penalty unsustainable due to procedural flaws and lack of consideration for crucial factors affecting iron content determination. The appeal was allowed, highlighting the significance of fair procedures and accurate testing methods in customs enforcement. en-us Thu, 28 Sep 2017 00:00:00 +0530 Thu, 02 Nov 2017 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349560 The penalty imposed under Section 114 of the Customs Act, 1962 on the appellant for declaring iron ore content inaccurately for export was set aside. The court emphasized the importance of proper testing procedures, considering moisture content, and relying on accredited laboratory results. Citing legal precedents, the court found the penalty unsustainable due to procedural flaws and lack of consideration for crucial factors affecting iron content determination. The appeal was allowed, highlighting the significance of fair procedures and accurate testing methods in customs enforcement. Case-Laws Customs Thu, 28 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349560