https://www.taxtmi.com/caselaws?id=35127 Concessional customs duty under Notification No. 62/2007 depended on iron content being below 62%. Where the assessee's recognised testing agency and the destination-port certificate both showed iron content below that threshold, but the departmental laboratory report gave only a bare Fe percentage without disclosing the basis of calculation, the reliability of the departmental report became doubtful. The failure to consider the request for re-test and to deal with the assessee's objections with proper reasons was treated as unfair and contrary to natural justice, rendering denial of the notification benefit and the duty demand unsustainable. en-us Fri, 30 Jan 2009 00:00:00 +0530 Thu, 07 Jan 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35127 Concessional customs duty under Notification No. 62/2007 depended on iron content being below 62%. Where the assessee's recognised testing agency and the destination-port certificate both showed iron content below that threshold, but the departmental laboratory report gave only a bare Fe percentage without disclosing the basis of calculation, the reliability of the departmental report became doubtful. The failure to consider the request for re-test and to deal with the assessee's objections with proper reasons was treated as unfair and contrary to natural justice, rendering denial of the notification benefit and the duty demand unsustainable. Case-Laws Central Excise Fri, 30 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35127