https://www.taxtmi.com/caselaws?id=796560 Export duty exemption for iron ore fines depended on Fe content being below the applicable threshold. Contemporaneous CRCL, Visakhapatnam testing of Customs-drawn representative samples showed Fe content below 58%, corroborated by load-port and discharge-port reports, contractual quality adjustments, and realised export proceeds. A re-test requires objective and legally sustainable grounds and cannot arbitrarily displace reliable contemporaneous evidence. The later CRCL, New Delhi re-test, reported over a year after export, was unreliable because prolonged storage and moisture loss could affect dry-basis Fe determination, and no scientific or procedural defect in the earlier evidence was established. The belated re-test could not support denial of exemption or levy of export duty and cess. en-us Wed, 05 Aug 2026 00:00:00 +0530 Fri, 07 Aug 2026 09:07:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796560 Export duty exemption for iron ore fines depended on Fe content being below the applicable threshold. Contemporaneous CRCL, Visakhapatnam testing of Customs-drawn representative samples showed Fe content below 58%, corroborated by load-port and discharge-port reports, contractual quality adjustments, and realised export proceeds. A re-test requires objective and legally sustainable grounds and cannot arbitrarily displace reliable contemporaneous evidence. The later CRCL, New Delhi re-test, reported over a year after export, was unreliable because prolonged storage and moisture loss could affect dry-basis Fe determination, and no scientific or procedural defect in the earlier evidence was established. The belated re-test could not support denial of exemption or levy of export duty and cess. Case-Laws Customs Wed, 05 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796560