https://www.taxtmi.com/caselaws?id=779836 CESTAT (New Delhi) allowed the appeal and set aside the impugned order, holding there was insufficient evidence to sustain the allegation that imported epoxy resin was misdeclared. The tribunal noted samples were not sent for expert testing (CLRI/CRCL) during investigation, and absent definitive expert opinion it could not be concluded the resin was not an impregnating resin covered by DFIA. Consequently the demand of duty, denial of DFIA benefits and penalties were held unsustainable. en-us Mon, 13 Oct 2025 00:00:00 +0530 Mon, 13 Oct 2025 13:11:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779836 CESTAT (New Delhi) allowed the appeal and set aside the impugned order, holding there was insufficient evidence to sustain the allegation that imported epoxy resin was misdeclared. The tribunal noted samples were not sent for expert testing (CLRI/CRCL) during investigation, and absent definitive expert opinion it could not be concluded the resin was not an impregnating resin covered by DFIA. Consequently the demand of duty, denial of DFIA benefits and penalties were held unsustainable. Case-Laws Customs Mon, 13 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779836