https://www.taxtmi.com/caselaws?id=54565 Contemporaneous import-stage laboratory results prevailed over delayed retesting for crude palm oil where the commodity was shown to deteriorate with time and temperature. The Tribunal accepted the favourable Customs Laboratory test conducted on import, found no defect in that method, and held that a later CRCL report based on an aged sample from one vessel sample could not reliably represent a nine-tank consignment. On that basis, the crude palm oil satisfied the notification conditions for concessional assessment, and the demand founded on the adverse delayed report was not sustainable. en-us Thu, 04 Aug 2005 00:00:00 +0530 Mon, 22 Apr 2024 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54565 Contemporaneous import-stage laboratory results prevailed over delayed retesting for crude palm oil where the commodity was shown to deteriorate with time and temperature. The Tribunal accepted the favourable Customs Laboratory test conducted on import, found no defect in that method, and held that a later CRCL report based on an aged sample from one vessel sample could not reliably represent a nine-tank consignment. On that basis, the crude palm oil satisfied the notification conditions for concessional assessment, and the demand founded on the adverse delayed report was not sustainable. Case-Laws Customs Thu, 04 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54565