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2015 (10) TMI 2634 - AT - CustomsConversion of shipping bills - free shipping bills into drawback shipping bills - denial on the ground that no sample was drawn at the time of shipment of the goods - the appellant's case is that they have produced the certificate of M/s. Geo-Chem Laboratories Pvt. Ltd. before the adjudicating authority which was not considered - Held that: - the adjudicating authority had not considered the certificate of M/s. Geo-Chem Laboratories Pvt. Ltd. In our considered view, the Adjudicating Authority should have examined the case in respect of the certificate of M/s. Geo-Chem Laboratories Pvt. Ltd. - matter is remanded to the Adjudicating Authority to decide afresh - appeal allowed by way of remand.
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