https://www.taxtmi.com/caselaws?id=760309 CESTAT New Delhi dismissed the department's appeal challenging exemption benefit under N/N. 11/97-Cus for goods classified as printing paper versus newsprint. The tribunal found contradictory test reports between CPPRI Saharanpur and CRCL Pusa labs, with the department initially accepting CRCL findings and releasing goods by January 1998. The subsequent CPPRI report was deemed an afterthought obtained without proper procedure or assessee notification. Detention certificates confirmed no fault by importer, and test bonds were cancelled upon goods release. The SCN issued in July 2002 based on the questionable later report was held unsustainable. en-us Thu, 03 Oct 2024 00:00:00 +0530 Sat, 19 Oct 2024 08:28:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760309 CESTAT New Delhi dismissed the department's appeal challenging exemption benefit under N/N. 11/97-Cus for goods classified as printing paper versus newsprint. The tribunal found contradictory test reports between CPPRI Saharanpur and CRCL Pusa labs, with the department initially accepting CRCL findings and releasing goods by January 1998. The subsequent CPPRI report was deemed an afterthought obtained without proper procedure or assessee notification. Detention certificates confirmed no fault by importer, and test bonds were cancelled upon goods release. The SCN issued in July 2002 based on the questionable later report was held unsustainable. Case-Laws Customs Thu, 03 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760309