https://www.taxtmi.com/caselaws?id=52744 For bills of entry filed before 1-8-2003, assessment of palm oil or palmolein had to be finalized under the binding departmental circular on the basis of the Port Health Officer's report. As the Port Health Officer certified the goods as crude palmolein requiring further processing before human consumption, that report governed classification and assessment, and a later laboratory report was not preferred. The contrary demand could not stand, and the differential duty and interest confirmation was set aside. en-us Wed, 31 Mar 2004 00:00:00 +0530 Thu, 07 Oct 2010 15:24:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52744 For bills of entry filed before 1-8-2003, assessment of palm oil or palmolein had to be finalized under the binding departmental circular on the basis of the Port Health Officer's report. As the Port Health Officer certified the goods as crude palmolein requiring further processing before human consumption, that report governed classification and assessment, and a later laboratory report was not preferred. The contrary demand could not stand, and the differential duty and interest confirmation was set aside. Case-Laws Customs Wed, 31 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52744