https://www.taxtmi.com/caselaws?id=465052 CESTAT allowed the importer's stand and dismissed the revenue's appeal concerning levy of anti-dumping duty on imported aluminium foil. The Tribunal held that, once the competent authority permitted retesting under Circular No. 30/2017 and the samples were tested by CRCL, an in-house Customs laboratory with established facilities for determining foil thickness, the CRCL report showing 5.3 microns must prevail over the earlier IIT Kanpur report. The adjudicating authority and revenue failed to provide cogent reasons for discarding the CRCL findings, particularly when identical consignments from the same supplier tested by CRCL at another ICD yielded the same result. Anti-dumping duty demand based on IIT Kanpur's report was thus unsustainable. en-us Thu, 20 Feb 2025 00:00:00 +0530 Wed, 03 Dec 2025 20:56:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465052 CESTAT allowed the importer's stand and dismissed the revenue's appeal concerning levy of anti-dumping duty on imported aluminium foil. The Tribunal held that, once the competent authority permitted retesting under Circular No. 30/2017 and the samples were tested by CRCL, an in-house Customs laboratory with established facilities for determining foil thickness, the CRCL report showing 5.3 microns must prevail over the earlier IIT Kanpur report. The adjudicating authority and revenue failed to provide cogent reasons for discarding the CRCL findings, particularly when identical consignments from the same supplier tested by CRCL at another ICD yielded the same result. Anti-dumping duty demand based on IIT Kanpur's report was thus unsustainable. Case-Laws Customs Thu, 20 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465052