https://www.taxtmi.com/caselaws?id=797285 Customs classification dispute concerned whether an inconclusive chemical report could establish that imported goods were base oil rather than press distillate oil. Key issues included reclassification based on a single technical parameter or tentative test-report wording, transaction value, benefit of doubt, and the inability to examine or cross-examine the chemical examiner as a potential breach of natural justice. The Supreme Court dismissed the civil appeals after counsel stated that a related appeal against the order relied on by the Tribunal had already been dismissed. en-us Fri, 14 Aug 2026 00:00:00 +0530 Thu, 20 Aug 2026 08:14:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797285 Customs classification dispute concerned whether an inconclusive chemical report could establish that imported goods were base oil rather than press distillate oil. Key issues included reclassification based on a single technical parameter or tentative test-report wording, transaction value, benefit of doubt, and the inability to examine or cross-examine the chemical examiner as a potential breach of natural justice. The Supreme Court dismissed the civil appeals after counsel stated that a related appeal against the order relied on by the Tribunal had already been dismissed. Case-Laws Customs Fri, 14 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797285