https://www.taxtmi.com/caselaws?id=450923 Customs authorities could not withhold clearance of imported goods when the goods had already been finally assessed under the tariff heading fixed by advance ruling, the FSSAI report found conformity with the applicable food standard, and the later DYCC report did not record any objectionable or harmful impurity. A reference to kernel husk fragments and a remark that the product may not be ready to use did not amount to a finding of non-conformity or impurity. Reading an adverse conclusion into the report was unsupported, and clearance had to follow the accepted classification and favorable test results. en-us Mon, 04 Mar 2024 00:00:00 +0530 Mon, 02 Sep 2024 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450923 Customs authorities could not withhold clearance of imported goods when the goods had already been finally assessed under the tariff heading fixed by advance ruling, the FSSAI report found conformity with the applicable food standard, and the later DYCC report did not record any objectionable or harmful impurity. A reference to kernel husk fragments and a remark that the product may not be ready to use did not amount to a finding of non-conformity or impurity. Reading an adverse conclusion into the report was unsupported, and clearance had to follow the accepted classification and favorable test results. Case-Laws Customs Mon, 04 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450923