https://www.taxtmi.com/caselaws?id=359508 Conflicting load port and departmental test reports on imported coal justified a further re-test before any final decision on exemption under Notification No. 21/2002-Cus. The requested re-test was treated as legally permissible and necessary for a fair determination of the goods' nature and exemption eligibility. Because the adjudication proceeded without properly addressing that request and relied on disputed test results, the assessment, confiscation, fine and penalty could not be sustained. The impugned order was set aside and the matter remanded for fresh decision after re-testing, with consequential issues to follow the revised findings. en-us Tue, 06 Feb 2018 00:00:00 +0530 Tue, 01 May 2018 06:27:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359508 Conflicting load port and departmental test reports on imported coal justified a further re-test before any final decision on exemption under Notification No. 21/2002-Cus. The requested re-test was treated as legally permissible and necessary for a fair determination of the goods' nature and exemption eligibility. Because the adjudication proceeded without properly addressing that request and relied on disputed test results, the assessment, confiscation, fine and penalty could not be sustained. The impugned order was set aside and the matter remanded for fresh decision after re-testing, with consequential issues to follow the revised findings. Case-Laws Customs Tue, 06 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359508