https://www.taxtmi.com/caselaws?id=286639 Export duty demand on iron ore was held unsustainable where the Central Revenue Control Laboratory report showed iron content below 62%, the exemption threshold under Notification No. 62/2007-CUS. The Tribunal accepted the CRCL report as the final departmental appellate laboratory report and treated a later test from another laboratory as unreliable because it was obtained without recorded justification or prior intimation to the assessee, raising natural justice concerns. On the evidence as a whole, the Tribunal found the material predominantly supported iron content below the threshold and saw no reason to disturb that reasoned factual appreciation, so the revenue's appeal was rejected. en-us Mon, 29 Oct 2018 00:00:00 +0530 Sat, 07 Mar 2020 06:55:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286639 Export duty demand on iron ore was held unsustainable where the Central Revenue Control Laboratory report showed iron content below 62%, the exemption threshold under Notification No. 62/2007-CUS. The Tribunal accepted the CRCL report as the final departmental appellate laboratory report and treated a later test from another laboratory as unreliable because it was obtained without recorded justification or prior intimation to the assessee, raising natural justice concerns. On the evidence as a whole, the Tribunal found the material predominantly supported iron content below the threshold and saw no reason to disturb that reasoned factual appreciation, so the revenue's appeal was rejected. Case-Laws Customs Mon, 29 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286639