https://www.taxtmi.com/caselaws?id=797286 Admissibility of departmental CRCL test reports over private laboratory reports, self-assessment and transaction value in export duty assessment, alleged artificial splitting of consignments, evidentiary weight of confessional statements, relevance of discharge-port test reports in FOB contracts, and refund of deposits after a dropped demand are identified as the subject-matter issues. The Supreme Court condoned delay but found no ground to entertain the civil appeal and dismissed it. The available material does not state the substantive reasoning or determination on the identified issues. en-us Mon, 17 Aug 2026 00:00:00 +0530 Thu, 20 Aug 2026 08:14:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797286 Admissibility of departmental CRCL test reports over private laboratory reports, self-assessment and transaction value in export duty assessment, alleged artificial splitting of consignments, evidentiary weight of confessional statements, relevance of discharge-port test reports in FOB contracts, and refund of deposits after a dropped demand are identified as the subject-matter issues. The Supreme Court condoned delay but found no ground to entertain the civil appeal and dismissed it. The available material does not state the substantive reasoning or determination on the identified issues. Case-Laws Customs Mon, 17 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797286