https://www.taxtmi.com/caselaws?id=447279 CESTAT Kolkata allowed the appeal regarding valuation of iron ore fines based on Fe content for export duty purposes. The tribunal held that the CRCL test report was unreliable as the sample was drawn without the exporter's knowledge, violating Section 144 of the Customs Act, 1962. The sampling did not adhere to BIS standards as required by Board Circular 12/2014-Cus, and the two-month delay between sample collection and testing rendered results doubtful. The tribunal found the CRCL report cryptic and incomplete, lacking proper testing protocols and storage conditions. en-us Thu, 30 Nov 2023 00:00:00 +0530 Fri, 22 Dec 2023 13:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447279 CESTAT Kolkata allowed the appeal regarding valuation of iron ore fines based on Fe content for export duty purposes. The tribunal held that the CRCL test report was unreliable as the sample was drawn without the exporter's knowledge, violating Section 144 of the Customs Act, 1962. The sampling did not adhere to BIS standards as required by Board Circular 12/2014-Cus, and the two-month delay between sample collection and testing rendered results doubtful. The tribunal found the CRCL report cryptic and incomplete, lacking proper testing protocols and storage conditions. Case-Laws Customs Thu, 30 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447279