https://www.taxtmi.com/caselaws?id=786526 Where multiple valid laboratory tests and re tests existed for exported iron ore fines, the competent authority may select and rely on one test result for shipping bill finalization provided it records reasoned findings; the Tribunal upheld factual findings that the CRCL re test showed Fe below the 58% threshold and found no perversity in the authorities' application of the guideline, resulting in treatment of the shipment as below 58% for assessment and dismissal of the Revenue's appeal in favour of the assessee. en-us Wed, 04 Feb 2026 00:00:00 +0530 Sat, 14 Feb 2026 08:29:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786526 Where multiple valid laboratory tests and re tests existed for exported iron ore fines, the competent authority may select and rely on one test result for shipping bill finalization provided it records reasoned findings; the Tribunal upheld factual findings that the CRCL re test showed Fe below the 58% threshold and found no perversity in the authorities' application of the guideline, resulting in treatment of the shipment as below 58% for assessment and dismissal of the Revenue's appeal in favour of the assessee. Case-Laws Customs Wed, 04 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786526