https://www.taxtmi.com/caselaws?id=362969 Where the import procedure requires sample testing to determine whether a consignment is plastic waste or scrap, the nature of the goods cannot be treated as established unless the prescribed test is carried out by the competent authority. The Handbook of Procedures required scrutiny and testing before clearance, and the absence of a chemical test report meant the description of the goods was not verified in the mandated manner. On that basis, the adverse action was not supportable and the impugned order was set aside in favour of the importer. en-us Mon, 14 May 2018 00:00:00 +0530 Fri, 06 Mar 2020 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362969 Where the import procedure requires sample testing to determine whether a consignment is plastic waste or scrap, the nature of the goods cannot be treated as established unless the prescribed test is carried out by the competent authority. The Handbook of Procedures required scrutiny and testing before clearance, and the absence of a chemical test report meant the description of the goods was not verified in the mandated manner. On that basis, the adverse action was not supportable and the impugned order was set aside in favour of the importer. Case-Laws Customs Mon, 14 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362969