https://www.taxtmi.com/caselaws?id=786418 Departmental laboratory reports based on samples drawn in the presence of customs officers may be preferred over private test reports obtained without official presence when assessing Fe content in export goods. In the described customs dispute, the alleged mis-declaration and split consignments were not substantiated to the required standard, and the FOB-based duty assessment was not affected by discharge-port analysis. Where the export duty demand was found unsustainable, the amount deposited during investigation had no basis for retention and was refundable with applicable interest. en-us Thu, 16 Oct 2025 00:00:00 +0530 Thu, 12 Feb 2026 09:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786418 Departmental laboratory reports based on samples drawn in the presence of customs officers may be preferred over private test reports obtained without official presence when assessing Fe content in export goods. In the described customs dispute, the alleged mis-declaration and split consignments were not substantiated to the required standard, and the FOB-based duty assessment was not affected by discharge-port analysis. Where the export duty demand was found unsustainable, the amount deposited during investigation had no basis for retention and was refundable with applicable interest. Case-Laws Customs Thu, 16 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786418