https://www.taxtmi.com/caselaws?id=51084 Concessional customs assessment under Notification No. 35/90 could not be sustained on a disputed chemical report where the sampling and testing procedure was not established. The earlier laboratory result was only a colour comparison and not a quantitative determination, while the later Chief Chemist report was obtained after a long delay, raising concerns about moisture change, ambient conditions and the reliability of the phosphorous analysis. The assessment therefore had to be revisited only after disclosure of the sampling and testing method and a fresh opportunity for the importer to challenge the methodology. en-us Mon, 29 Oct 2001 00:00:00 +0530 Wed, 22 Sep 2010 15:54:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51084 Concessional customs assessment under Notification No. 35/90 could not be sustained on a disputed chemical report where the sampling and testing procedure was not established. The earlier laboratory result was only a colour comparison and not a quantitative determination, while the later Chief Chemist report was obtained after a long delay, raising concerns about moisture change, ambient conditions and the reliability of the phosphorous analysis. The assessment therefore had to be revisited only after disclosure of the sampling and testing method and a fresh opportunity for the importer to challenge the methodology. Case-Laws Customs Mon, 29 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51084