https://www.taxtmi.com/caselaws?id=50538 The Tribunal favored the Delhi Customs report over the Hongkong report in a customs duty dispute involving Zinc Oxide samples. Despite the Hongkong report potentially being more representative, doubts arose due to the appellants' absence during sample drawing. The Tribunal considered the reliability of the samples and procedures, ultimately granting the benefit of doubt to the appellants. This decision emphasizes the importance of procedural accuracy and reliable test results in customs disputes, leading to the setting aside of the impugned order and allowing the appeals. en-us Tue, 12 Jun 2001 00:00:00 +0530 Mon, 23 Aug 2010 12:44:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50538 The Tribunal favored the Delhi Customs report over the Hongkong report in a customs duty dispute involving Zinc Oxide samples. Despite the Hongkong report potentially being more representative, doubts arose due to the appellants' absence during sample drawing. The Tribunal considered the reliability of the samples and procedures, ultimately granting the benefit of doubt to the appellants. This decision emphasizes the importance of procedural accuracy and reliable test results in customs disputes, leading to the setting aside of the impugned order and allowing the appeals. Case-Laws Customs Tue, 12 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50538