https://www.taxtmi.com/caselaws?id=361376 Export duty exemption could not be denied on the basis of a test report drawn from one sampled package, because the goods covered by the three shipping bills were not identical and were claimed under different entries and conditions in the public notice. No sample was drawn for one shipping bill, and the sample taken for another shipping bill satisfied the prescribed norms. In the absence of a specific factual basis, the same test report could not be extended to all packages and all shipping bills. The denial of exemption was therefore not sustainable, and the Commissioner (Appeals) order was upheld. en-us Thu, 26 Apr 2018 00:00:00 +0530 Tue, 05 Jun 2018 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361376 Export duty exemption could not be denied on the basis of a test report drawn from one sampled package, because the goods covered by the three shipping bills were not identical and were claimed under different entries and conditions in the public notice. No sample was drawn for one shipping bill, and the sample taken for another shipping bill satisfied the prescribed norms. In the absence of a specific factual basis, the same test report could not be extended to all packages and all shipping bills. The denial of exemption was therefore not sustainable, and the Commissioner (Appeals) order was upheld. Case-Laws Customs Thu, 26 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361376