Failure to provide test reports: CESTAT Kolkata Sets Aside Customs Duty Order

Shyam Sel & Power Limited Vs Commissioner of Customs (CESTAT Kolkata) Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Kolkata set aside the final assessment orders in the case of Shyam Sel & Power Limited vs. Commissioner of Customs. The appellant had contested the customs duty reassessment on imported manganese ore, arguing that the customs authorities failed to provide copies of the CRCL test reports used to finalize the assessment. Despite acknowledging this lapse in the appellate order, the Commissioner (Appeals) upheld the reassessment, stating that the appellant had ...