https://www.taxtmi.com/caselaws?id=33898 Imported crude palm oil was found entitled to customs exemption because the contemporaneous initial test report showed carotenoid value within the prescribed range. The later laboratory result, obtained after delay and from a different sample source, could not displace the first report absent a reliable basis to reject it, especially where the variation was only marginal. On that reasoning, denial of the exemption was not sustainable and the appellate authority's grant of benefit was maintained. en-us Wed, 05 Nov 2008 00:00:00 +0530 Mon, 22 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33898 Imported crude palm oil was found entitled to customs exemption because the contemporaneous initial test report showed carotenoid value within the prescribed range. The later laboratory result, obtained after delay and from a different sample source, could not displace the first report absent a reliable basis to reject it, especially where the variation was only marginal. On that reasoning, denial of the exemption was not sustainable and the appellate authority's grant of benefit was maintained. Case-Laws Customs Wed, 05 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33898