https://www.taxtmi.com/caselaws?id=767401 CESTAT KOLKATA - AT held that Customs Lab (CRCL) test reports were cryptic, delayed and lost evidential value, rendering them unreliable for rejecting declared transaction value. The tribunal found the transaction value to be valid, set aside the impugned orders demanding additional customs duty, and allowed the appeal. Penalties imposed by the adjudicating authority were quashed. en-us Fri, 24 Jan 2025 00:00:00 +0530 Thu, 09 Oct 2025 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767401 CESTAT KOLKATA - AT held that Customs Lab (CRCL) test reports were cryptic, delayed and lost evidential value, rendering them unreliable for rejecting declared transaction value. The tribunal found the transaction value to be valid, set aside the impugned orders demanding additional customs duty, and allowed the appeal. Penalties imposed by the adjudicating authority were quashed. Case-Laws Customs Fri, 24 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767401