https://www.taxtmi.com/caselaws?id=418829 Confiscation and penalties based on alleged concealed Norephedrine could not stand because the department's case rested entirely on a foreign laboratory report that contained material discrepancies. The report and its translation were inconsistent on the date, sample codes, description of the goods, quantity, and even the suspect's name, and those defects were not satisfactorily explained. Without a reliable and properly correlated test report, the foundation for misdeclaration failed, so the confiscation and penalties were set aside in CESTAT Chennai-AT. en-us Tue, 22 Feb 2022 00:00:00 +0530 Fri, 25 Feb 2022 08:34:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418829 Confiscation and penalties based on alleged concealed Norephedrine could not stand because the department's case rested entirely on a foreign laboratory report that contained material discrepancies. The report and its translation were inconsistent on the date, sample codes, description of the goods, quantity, and even the suspect's name, and those defects were not satisfactorily explained. Without a reliable and properly correlated test report, the foundation for misdeclaration failed, so the confiscation and penalties were set aside in CESTAT Chennai-AT. Case-Laws Customs Tue, 22 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418829