https://www.taxtmi.com/caselaws?id=356152 A laboratory test report obtained from live consignments could not be applied to earlier cleared consignments to sustain re-classification, enhanced value, confiscation, redemption fine or penalty, because the goods required testing in a designated laboratory for Natural Calcite Powder. The Tribunal also treated the refusal to permit retesting outside CRCL as material, since the importer was entitled to testing in the proper laboratory where the original facility was not suitable for the relevant examination. On that basis, the demand and all consequential actions relating to both the past clearances and the live consignments were set aside. en-us Thu, 14 Dec 2017 00:00:00 +0530 Mon, 19 Mar 2018 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356152 A laboratory test report obtained from live consignments could not be applied to earlier cleared consignments to sustain re-classification, enhanced value, confiscation, redemption fine or penalty, because the goods required testing in a designated laboratory for Natural Calcite Powder. The Tribunal also treated the refusal to permit retesting outside CRCL as material, since the importer was entitled to testing in the proper laboratory where the original facility was not suitable for the relevant examination. On that basis, the demand and all consequential actions relating to both the past clearances and the live consignments were set aside. Case-Laws Customs Thu, 14 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356152