https://www.taxtmi.com/caselaws?id=447801 CESTAT Ahmedabad set aside the order against appellant who imported goods declared as light paraffin. Revenue alleged mis-declaration claiming goods were light diesel oil based on CRCL Vadodara's retest report differing from CRCL Kandla's original report. The tribunal found CRCL Vadodara failed to test against required DIN EN 15940:2019 standards and denied appellant's retest requests, creating doubt about original test reports. Since no mis-declaration was established, declared value rejection and revaluation were unjustified. Appeals allowed, penalties on co-noticees also set aside. en-us Thu, 04 Jan 2024 00:00:00 +0530 Wed, 10 Jan 2024 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447801 CESTAT Ahmedabad set aside the order against appellant who imported goods declared as light paraffin. Revenue alleged mis-declaration claiming goods were light diesel oil based on CRCL Vadodara's retest report differing from CRCL Kandla's original report. The tribunal found CRCL Vadodara failed to test against required DIN EN 15940:2019 standards and denied appellant's retest requests, creating doubt about original test reports. Since no mis-declaration was established, declared value rejection and revaluation were unjustified. Appeals allowed, penalties on co-noticees also set aside. Case-Laws Customs Thu, 04 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447801