https://www.taxtmi.com/caselaws?id=791612 In a customs classification dispute, inconclusive laboratory reports that did not test all relevant parameters under the competing IS specifications could not safely support final classification or confiscation. The technical evidence had to be clarified before any adverse finding against the importer could stand. The matter was therefore remanded for fresh examination by an appropriate Government laboratory on all relevant parameters, and provisional clearance was allowed on bond and bank guarantee pending a conclusive report. The importer's declared classification was to govern interim clearance until retesting produced a definitive result. en-us Wed, 13 May 2026 00:00:00 +0530 Thu, 14 May 2026 09:01:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791612 In a customs classification dispute, inconclusive laboratory reports that did not test all relevant parameters under the competing IS specifications could not safely support final classification or confiscation. The technical evidence had to be clarified before any adverse finding against the importer could stand. The matter was therefore remanded for fresh examination by an appropriate Government laboratory on all relevant parameters, and provisional clearance was allowed on bond and bank guarantee pending a conclusive report. The importer's declared classification was to govern interim clearance until retesting produced a definitive result. Case-Laws Customs Wed, 13 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791612