Home Case Index All Cases Customs Customs + AT Customs - 2010 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (9) TMI 386 - CESTAT, NEW DELHITextiles – benefit of Notification No. 36/2003 - Test reports – Textured yarn or non-textured yarn – contradictory reports - no valid explanation as to why the samples were sent simultaneously to three laboratories - manner in which the second report was issued after suo motu testing by the Textile Committee after discussion with Commissioner of Customs and after exchanging correspondence between Member Secretary of Textile Committee and Chief Commissioner of Customs does not command confidence - CRCL is in favour of the Department, initial report of Textile Committee and the report of GCTL, Kanpur were in favour of the party, the benefit of doubt naturally has to be given to the assessee especially when the test clarified to be subjective - order of the Commissioner, set aside and the appeal allowed with consequential relief, as per law
|