https://www.taxtmi.com/caselaws?id=391335 Denial of re-testing disputed chemical samples breaches natural justice where the result determines import classification and valuation. The goods were contested as Palm Kernel Acid Oil rather than Palm Kernel Fatty Acid, while the original laboratory report omitted relevant chemical parameters and the supplier's report supported the importer's classification. Enhanced valuation based on contemporaneous imports of Palm Kernel Fatty Acid distillate was unsuitable because it concerned a different product. The adjudication, including classification, enhanced valuation, confiscation and penalty, was therefore unsustainable; the impugned order was set aside and the appeal allowed. en-us Tue, 21 May 2019 00:00:00 +0530 Sat, 25 Jan 2020 12:15:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391335 Denial of re-testing disputed chemical samples breaches natural justice where the result determines import classification and valuation. The goods were contested as Palm Kernel Acid Oil rather than Palm Kernel Fatty Acid, while the original laboratory report omitted relevant chemical parameters and the supplier's report supported the importer's classification. Enhanced valuation based on contemporaneous imports of Palm Kernel Fatty Acid distillate was unsuitable because it concerned a different product. The adjudication, including classification, enhanced valuation, confiscation and penalty, was therefore unsustainable; the impugned order was set aside and the appeal allowed. Case-Laws Customs Tue, 21 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391335