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2012 (4) TMI 313 - HC - CustomsImport of two consignments of non-alloy steel slabs - The petitioner sought for clearance of the goods, availing the benefits of the Customs Notification No.21/2002, Sl.No.190B – one consignment was detained and samples were drawn - the petitioner sought for drawal of fresh samples for the purpose of re-test, by a reputed International Agency as per the notification dated 21.5.1955 - test report was in favour - communication by Assistant Commissioner of Customs, the second to carry out a further test, in respect of the 25% of the cargo detained by the authorities of the Customs Department – Held that:- the second respondent does not have the authority or power to order re-testing of the cargo detained by the authorities of the Customs Department, based on the reason that the report of the earlier test done, in respect of the said goods, is in favour of the petitioner - not be open to order re-testing after a lapse of a number of years – in favour of assessee.
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