Import Policy and Customs Act, 1969

Import Policy and Customs Act, 1969

Section – 25A

Coal powder— In the absence of 99.5% carbon in the
imported goods there is no basis for the Tribunal to hold that the imported
goods was acetylene carbon black. We therefore find that the findings of the
Appellate Tribunal that the goods imported is acetylene carbon black it is not
supported by any expert opinion based on chemical analysis.

M/S Elma Trading
House Vs. S. M. Hoque & Ors. 5 BLT (HCD)-129.