https://www.taxtmi.com/caselaws?id=427283 The Tribunal allowed the appeal, holding that Melamine qualifies as a Syntan under the DFIA Scheme based on technical literature supporting its direct use as a Syntan. The reliance on an expert opinion without cross-examination was deemed incorrect, emphasizing the importance of cross-examination when opinions conflict with published literature. The Tribunal stressed the need for adherence to judicial precedents and principles of natural justice, criticizing the lower authorities for disregarding the Tribunal's previous order without appealing. The Tribunal also confirmed that Melamine is eligible for duty-free import under the DFIA Scheme, even if processed with formaldehyde, in line with the Supreme Court judgment in G.C. Jain. en-us Fri, 02 Sep 2022 00:00:00 +0530 Tue, 06 Sep 2022 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427283 The Tribunal allowed the appeal, holding that Melamine qualifies as a Syntan under the DFIA Scheme based on technical literature supporting its direct use as a Syntan. The reliance on an expert opinion without cross-examination was deemed incorrect, emphasizing the importance of cross-examination when opinions conflict with published literature. The Tribunal stressed the need for adherence to judicial precedents and principles of natural justice, criticizing the lower authorities for disregarding the Tribunal's previous order without appealing. The Tribunal also confirmed that Melamine is eligible for duty-free import under the DFIA Scheme, even if processed with formaldehyde, in line with the Supreme Court judgment in G.C. Jain. Case-Laws Customs Fri, 02 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427283