https://www.taxtmi.com/caselaws?id=389039 The Tribunal upheld the decision that the goods, despite test result discrepancies, qualified as coking coal under the Customs Tariff heading for coking coal with ash content below 12%. The Tribunal emphasized the importance of accurate testing procedures and compliance with Notification No. 21/2002-Cus to determine the eligibility for duty exemption. The adjudication order was set aside due to flawed reliance on incomplete test reports and subsequent opinions, highlighting the significance of procedural fairness and adherence to natural justice principles in the assessment process. en-us Tue, 26 Nov 2019 00:00:00 +0530 Fri, 29 Nov 2019 10:15:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389039 The Tribunal upheld the decision that the goods, despite test result discrepancies, qualified as coking coal under the Customs Tariff heading for coking coal with ash content below 12%. The Tribunal emphasized the importance of accurate testing procedures and compliance with Notification No. 21/2002-Cus to determine the eligibility for duty exemption. The adjudication order was set aside due to flawed reliance on incomplete test reports and subsequent opinions, highlighting the significance of procedural fairness and adherence to natural justice principles in the assessment process. Case-Laws Customs Tue, 26 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389039