https://www.taxtmi.com/caselaws?id=349561 Imported crude palm oil was held to remain eligible for Notification No. 21/2002-Customs where belated testing showed carotenoid content below the prescribed level, because the samples were tested more than 10 days after drawing and there was no evidence of ideal storage conditions. Scientific material and prior Tribunal decisions recognised that beta carotene content may diminish with time, temperature variation, and improper storage. Supplier certificates indicating compliant carotenoid content at shipment were treated as relevant, and later test results were not conclusive of the condition at import in the absence of proper sample preservation. Differential duty demands based solely on the delayed test report were therefore unsustainable. en-us Fri, 22 Sep 2017 00:00:00 +0530 Fri, 03 Nov 2017 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349561 Imported crude palm oil was held to remain eligible for Notification No. 21/2002-Customs where belated testing showed carotenoid content below the prescribed level, because the samples were tested more than 10 days after drawing and there was no evidence of ideal storage conditions. Scientific material and prior Tribunal decisions recognised that beta carotene content may diminish with time, temperature variation, and improper storage. Supplier certificates indicating compliant carotenoid content at shipment were treated as relevant, and later test results were not conclusive of the condition at import in the absence of proper sample preservation. Differential duty demands based solely on the delayed test report were therefore unsustainable. Case-Laws Customs Fri, 22 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349561