https://www.taxtmi.com/caselaws?id=444025 Contemporaneous test reports supported the export goods as iron oxide, including a later report showing 97.84% iron oxide content, so the declared classification was upheld. The only contrary basis was a later laboratory communication treating the goods as iron ore concentrate on the footing of iron content below 70%, but that adverse material was not supplied to the exporter and was not part of the show cause notice record. On that basis, the finding of misdeclaration could not be sustained, the customs confiscation allegation failed, and the impugned orders were set aside in favour of the assessee. en-us Wed, 04 Oct 2023 00:00:00 +0530 Fri, 06 Oct 2023 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444025 Contemporaneous test reports supported the export goods as iron oxide, including a later report showing 97.84% iron oxide content, so the declared classification was upheld. The only contrary basis was a later laboratory communication treating the goods as iron ore concentrate on the footing of iron content below 70%, but that adverse material was not supplied to the exporter and was not part of the show cause notice record. On that basis, the finding of misdeclaration could not be sustained, the customs confiscation allegation failed, and the impugned orders were set aside in favour of the assessee. Case-Laws Customs Wed, 04 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444025