https://www.taxtmi.com/caselaws?id=442122 The Tribunal allowed the appeal, setting aside the impugned order and providing consequential relief to the Appellant. The Tribunal found that the department's reliance on the CRCL test report was unjustified due to procedural unfairness, lack of adherence to systematic sampling methods, delay in testing, and lack of proper instrumentation. The Appellant's exemption claim based on the Load Port Test Certificate was upheld, emphasizing the importance of procedural fairness and adherence to legal standards in customs assessments. en-us Wed, 23 Aug 2023 00:00:00 +0530 Thu, 24 Aug 2023 10:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442122 The Tribunal allowed the appeal, setting aside the impugned order and providing consequential relief to the Appellant. The Tribunal found that the department's reliance on the CRCL test report was unjustified due to procedural unfairness, lack of adherence to systematic sampling methods, delay in testing, and lack of proper instrumentation. The Appellant's exemption claim based on the Load Port Test Certificate was upheld, emphasizing the importance of procedural fairness and adherence to legal standards in customs assessments. Case-Laws Customs Wed, 23 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442122