Arbitrary Acceptance & Rejection of Test Reports by Customs not sustainable: HC 

JSW Steel Ltd Vs Assistant Commissioner (Orissa High Court) In the case of JSW Steel Ltd vs Assistant Commissioner, the Orissa High Court addressed the issue of arbitrary acceptance and rejection of test reports by customs authorities without providing any reasons. The petitioner, JSW Steel Ltd, challenged the final assessment orders dated 24.04.2024 and 18.05.2024 issued by the Assistant Commissioner, Gopalpur Customs Division, Ganjam. The petitioner argued that the orders were issued without jurisdiction and lacked proper consideration, as they were influenced by higher authorities. Addition...