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2014 (3) TMI 994 - AT - CustomsImposition of penalty - Permission for allowed retesting of the goods nor allowed cross-examination of chemical examiner of CRCL - Held that:- Commissioner (Appeals) did not rely on IIT report on the ground that Revenue did not refer the sample to IIT. When there was no pleading made before Commissioner (Appeals), there is no reason to grant relief before Tribunal on new grounds. Report from IIT having been obtained at the back of Revenue that does not become admissible evidence. IIT report was obtained by appellant on 26-4-2006 which was subsequent to report of CRCL, dated 9-8-2004. After CRCL report, two years expired and IIT report was obtained by the appellant without knowledge of the Revenue. Such conduct clearly shows that appellant had made misdeclaration for which it followed above dubious practice. There is no reason to appreciate any bona fide of the appellant in view of material fact recorded in paras 10 and 11 of adjudication order which clearly proves that CRCL having been equipped with technology and technical expertise, that cannot be brushed aside nor can testing by that Laboratory considered empty formality. - Decided against assessee.
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