https://www.taxtmi.com/caselaws?id=273771 Safeguard duty on imported aluminium foil was upheld because successive laboratory reports showed the goods were 7 micron or above, so liability was determined on actual thickness and not on tolerance-based objections. The challenge to the reports failed because requests for cross-examination and retesting were raised only at the appellate stage, when they should have been made before the adjudicating authority at the first opportunity. Penalty and personal penalty were not sustained, as the import was supported by manufacturer invoices and was treated as a first instance of misdeclaration, leaving only the duty demand intact. en-us Wed, 20 Dec 2017 00:00:00 +0530 Mon, 12 Nov 2018 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273771 Safeguard duty on imported aluminium foil was upheld because successive laboratory reports showed the goods were 7 micron or above, so liability was determined on actual thickness and not on tolerance-based objections. The challenge to the reports failed because requests for cross-examination and retesting were raised only at the appellate stage, when they should have been made before the adjudicating authority at the first opportunity. Penalty and personal penalty were not sustained, as the import was supported by manufacturer invoices and was treated as a first instance of misdeclaration, leaving only the duty demand intact. Case-Laws Customs Wed, 20 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273771