https://www.taxtmi.com/caselaws?id=374717 The Tribunal stayed the encashment of the bank guarantee provided by M/s TPL Plastech Ltd. until the final disposal of the appeal, emphasizing the importance of thoroughly examining the classification and eligibility for exemption of the imported goods. The decision highlighted the need for fair and transparent testing procedures and consideration of all relevant evidence in such cases, noting deficiencies in the test reports relied upon by the Revenue. en-us Wed, 02 Jan 2019 00:00:00 +0530 Thu, 07 Feb 2019 08:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374717 The Tribunal stayed the encashment of the bank guarantee provided by M/s TPL Plastech Ltd. until the final disposal of the appeal, emphasizing the importance of thoroughly examining the classification and eligibility for exemption of the imported goods. The decision highlighted the need for fair and transparent testing procedures and consideration of all relevant evidence in such cases, noting deficiencies in the test reports relied upon by the Revenue. Case-Laws Customs Wed, 02 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374717