https://www.taxtmi.com/caselaws?id=790780 Anti-dumping duty under Section 9A of the Customs Tariff Act applied only to Sodium Tri-Poly Phosphate that was not food grade. The samples were examined by an FSSAI-approved laboratory, which found compliance with the tested parameters, and the FSSAI granted an NOC confirming conformity with the Food Safety and Standards Act, 2006. The customs report did not conclusively show that the goods were industrial or technical grade, and the private laboratory witness acknowledged overlap in parameters and the absence of a distinct conclusive test for food grade. As the burden lay on the Revenue to prove non-food grade character, and that burden was not discharged by cogent and admissible evidence, anti-dumping duty, confiscation, and penalties could not survive. en-us Tue, 28 Apr 2026 00:00:00 +0530 Thu, 30 Apr 2026 07:19:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790780 Anti-dumping duty under Section 9A of the Customs Tariff Act applied only to Sodium Tri-Poly Phosphate that was not food grade. The samples were examined by an FSSAI-approved laboratory, which found compliance with the tested parameters, and the FSSAI granted an NOC confirming conformity with the Food Safety and Standards Act, 2006. The customs report did not conclusively show that the goods were industrial or technical grade, and the private laboratory witness acknowledged overlap in parameters and the absence of a distinct conclusive test for food grade. As the burden lay on the Revenue to prove non-food grade character, and that burden was not discharged by cogent and admissible evidence, anti-dumping duty, confiscation, and penalties could not survive. Case-Laws Customs Tue, 28 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790780