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2018 (11) TMI 853 - AT - CustomsInterpretation of statute - N/N. 62/2007-Customs - Export of Iron Ore - demand of export duty - Held that:- In this case, there are two doubts. One is regarding the authenticity of the sample drawn by the independent test agency without presence of the customs officers and the other is whether the test report of the CRCL is on wet basis or dry basis. The benefit of both these doubts will go in favour of the revenue for the simple reason that the exemption notification has to be strictly construed - appeal allowed - decided in favor of appellant.
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