https://www.taxtmi.com/caselaws?id=362391 Crude palm oil imported for customs exemption under Notification No. 21/2002-Cus was assessed against the prescribed beta-carotene range. Because the test reports on the same consignments were not uniform and showed a progressive decline over time, the later laboratory results could not by themselves establish non-conformity at the time of import. In the absence of proof that beta-carotene was below the threshold when imported, and given the accepted scientific position that carotene content diminishes with lapse of time, the exemption benefit was treated as available and the Revenue challenge failed. en-us Mon, 23 Apr 2018 00:00:00 +0530 Mon, 25 Jun 2018 09:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362391 Crude palm oil imported for customs exemption under Notification No. 21/2002-Cus was assessed against the prescribed beta-carotene range. Because the test reports on the same consignments were not uniform and showed a progressive decline over time, the later laboratory results could not by themselves establish non-conformity at the time of import. In the absence of proof that beta-carotene was below the threshold when imported, and given the accepted scientific position that carotene content diminishes with lapse of time, the exemption benefit was treated as available and the Revenue challenge failed. Case-Laws Customs Mon, 23 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362391