M/S. TATA CHEMICALS LTD. vs COMMNR. OF CUSTOMS(PREVENTIVE)JAMNAGAR

The Supreme Court ruled that the appellants, M/s. Tata Chemicals Ltd. and M/s. B.L.A. Coke Private Ltd., were entitled to customs duty exemptions under Notification No.35/90, as the ash content of the imported coking coal was below the specified threshold of 12%. The Court emphasized that the sampling and analysis conducted by the Customs Department did not adhere to the prescribed standards, and thus the CASCO report, which indicated an ash content of 9.8%, should be accepted. The Court held that the appellants' claims for exemption were valid, leading to the quashing of the customs duty demands against them.