https://www.taxtmi.com/caselaws?id=468904 Imported goods cannot be reclassified as Superior Kerosene Oil on the basis of a laboratory report that is both belated and incomplete. Where the re-test is conducted after a substantial delay and does not cover all prescribed parameters under the applicable Indian Standard, including burning quality, sulphur content and aromatic content, the report does not reliably establish the nature of the goods at the time of import. On that basis, the adverse findings on reclassification, confiscation, valuation and penalties were not sustained, and the assessee succeeded. en-us Fri, 29 Nov 2024 00:00:00 +0530 Mon, 25 May 2026 20:05:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468904 Imported goods cannot be reclassified as Superior Kerosene Oil on the basis of a laboratory report that is both belated and incomplete. Where the re-test is conducted after a substantial delay and does not cover all prescribed parameters under the applicable Indian Standard, including burning quality, sulphur content and aromatic content, the report does not reliably establish the nature of the goods at the time of import. On that basis, the adverse findings on reclassification, confiscation, valuation and penalties were not sustained, and the assessee succeeded. Case-Laws Customs Fri, 29 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468904