https://www.taxtmi.com/caselaws?id=388529 The Tribunal's finding that the imported Low Sulphur Fuel Oil met the applicable specifications was based on technical material and refinery test data, and the remaining parameters were explained on a scientific basis. The High Court held that the adjudicating authority had not properly dealt with that explanation and that no perversity, irrelevance, or omission of material evidence was shown in the Tribunal's reasoning. As the disputed foreign trade policy restriction did not warrant interference on these facts, no substantial question of law arose and the revenue's challenge failed. The Tribunal's order was left undisturbed. en-us Fri, 11 Oct 2019 00:00:00 +0530 Sat, 29 Feb 2020 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388529 The Tribunal's finding that the imported Low Sulphur Fuel Oil met the applicable specifications was based on technical material and refinery test data, and the remaining parameters were explained on a scientific basis. The High Court held that the adjudicating authority had not properly dealt with that explanation and that no perversity, irrelevance, or omission of material evidence was shown in the Tribunal's reasoning. As the disputed foreign trade policy restriction did not warrant interference on these facts, no substantial question of law arose and the revenue's challenge failed. The Tribunal's order was left undisturbed. Case-Laws Customs Fri, 11 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388529