2026-VIL-1083-CESTAT-BLR-CU
  1. Home
  2. 2026-VIL-1083-CESTAT-BLR-CU

CUSTOMS CESTAT Cases

Customs - Sampling procedure for imported coal - Applicability of IS 436 standard – Import of coking coal and claiming exemption under Notification No.21/2002-CUS dated 01.03.2002 and Notification No.20/2006-Cus. dated 01.03.2006 - Revenue authority denied the benefit after testing the imported goods. The testing samples are drawn without following the prescribed IS 436 standard procedure, and subsequently, the test results from the load port and the Central Institute of Mining and Fuel Research do not match. The company requests re-testing by an independent laboratory after receiving the test report with a delay of eight months, and also objects to the sampling procedure retroactively - Whether the Revenue is justified in denying the benefit of the exemption notification when the samples drawn for testing do not comply with the IS 436 standard procedure – HELD - As established by the Supreme Court's decision in the case of Tata Chemicals Ltd., the samples must be drawn in accordance with the IS 436 standard. If the method of testing is not mentioned in the tariff, the Indian Standard Institution's method applies to both Excise and Customs matters. There can be no estoppel against law and the Customs authorities cannot be absolved from following the prescribed procedure merely because a representative was present or because the objection was raised subsequently - Where a variation exists between test reports from different laboratories, the request for re-testing cannot be ignored as an afterthought merely because it was made after eight months, particularly when the original test report itself was communicated after such a delay - The appeal filed by the Revenue is dismissed
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Weekly Summary

VIL Video

GSTAT Outreaches, Filing Intricacies...
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Security-Code
New Code?

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Security-Code
New Code?

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?