https://www.taxtmi.com/caselaws?id=787762 Adjudication must not introduce a new foundational ground absent from the Show Cause Notice; reliance on laboratory reports produced after issuance of the notice and not referenced therein vitiates the adjudicative basis, rendering the demand unsustainable. Contemporaneous load-port and departmental test reports establishing Mean Reflectance and CSN consistent with Notification No. 21/2002-Cus meet the importer's burden to claim conditional exemption; a belated laboratory report produced after substantial delay, without evidence of sample preservation or scientific assurance, cannot displace contemporaneous reliable evidence. Operative effect: the denial of exemption and confirmed demand were set aside and relief granted accordingly. en-us Tue, 10 Mar 2026 00:00:00 +0530 Thu, 12 Mar 2026 08:33:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787762 Adjudication must not introduce a new foundational ground absent from the Show Cause Notice; reliance on laboratory reports produced after issuance of the notice and not referenced therein vitiates the adjudicative basis, rendering the demand unsustainable. Contemporaneous load-port and departmental test reports establishing Mean Reflectance and CSN consistent with Notification No. 21/2002-Cus meet the importer's burden to claim conditional exemption; a belated laboratory report produced after substantial delay, without evidence of sample preservation or scientific assurance, cannot displace contemporaneous reliable evidence. Operative effect: the denial of exemption and confirmed demand were set aside and relief granted accordingly. Case-Laws Customs Tue, 10 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787762