https://www.taxtmi.com/caselaws?id=363233 Eligibility for concessional duty on imported crude palm oil depended on whether the goods retained the characteristics required by Notification No. 21/2002-Cus, including beta carotene content. Because beta carotene diminishes over time, a sample tested long after import was not a reliable basis to reject the declared classification. The assessing authority had the responsibility to draw and test samples promptly, and a belated or invalid test report could not displace the import declaration. In the absence of independent evidence that the goods were refined palm oil, denial of the exemption was not justified. en-us Fri, 23 Mar 2018 00:00:00 +0530 Mon, 17 Feb 2020 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363233 Eligibility for concessional duty on imported crude palm oil depended on whether the goods retained the characteristics required by Notification No. 21/2002-Cus, including beta carotene content. Because beta carotene diminishes over time, a sample tested long after import was not a reliable basis to reject the declared classification. The assessing authority had the responsibility to draw and test samples promptly, and a belated or invalid test report could not displace the import declaration. In the absence of independent evidence that the goods were refined palm oil, denial of the exemption was not justified. Case-Laws Customs Fri, 23 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363233