https://www.taxtmi.com/caselaws?id=283558 Seizure and refusal to release betel nuts could not be sustained where the only support was an ARDF report stating the goods merely "seemed to be" of Indonesian origin. The Court noted that, without proof that the institution was an accredited laboratory under the applicable law, no legal liability could arise from its report. It further accepted the official position that no standardized laboratory test existed to determine country of origin, leaving no reliable scientific basis to treat the goods as foreign origin for customs purposes. On that footing, the impugned orders were unsustainable and release-related relief followed. en-us Thu, 24 Jan 2019 00:00:00 +0530 Wed, 04 Nov 2020 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283558 Seizure and refusal to release betel nuts could not be sustained where the only support was an ARDF report stating the goods merely "seemed to be" of Indonesian origin. The Court noted that, without proof that the institution was an accredited laboratory under the applicable law, no legal liability could arise from its report. It further accepted the official position that no standardized laboratory test existed to determine country of origin, leaving no reliable scientific basis to treat the goods as foreign origin for customs purposes. On that footing, the impugned orders were unsustainable and release-related relief followed. Case-Laws Customs Thu, 24 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283558