https://www.taxtmi.com/caselaws?id=367032 The High Court allowed the appeal, setting aside the Customs, Excise and Service Tax Appellate Tribunal's decision. The Court emphasized that the second test report from the National Metallurgical Laboratory should apply to the entire imported goods. It noted that goods provisionally released should be presumed to be as declared unless proven otherwise. Subsequent tests confirmed the nature of the goods as non-alloy steels, supporting the appellant's position. The Court ruled in favor of the appellant, overturning the Tribunal's decision and the Commissioner of Customs' order on the substantial legal issues raised. en-us Fri, 24 Aug 2018 00:00:00 +0530 Tue, 03 Sep 2019 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367032 The High Court allowed the appeal, setting aside the Customs, Excise and Service Tax Appellate Tribunal's decision. The Court emphasized that the second test report from the National Metallurgical Laboratory should apply to the entire imported goods. It noted that goods provisionally released should be presumed to be as declared unless proven otherwise. Subsequent tests confirmed the nature of the goods as non-alloy steels, supporting the appellant's position. The Court ruled in favor of the appellant, overturning the Tribunal's decision and the Commissioner of Customs' order on the substantial legal issues raised. Case-Laws Customs Fri, 24 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367032