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2013 (1) TMI 391 - AT - CustomsTesting report of the goods - Revenue says that CRCL report is conclusive whereas appellant says that a second report from Sri Ram Institute of Industrial Research, New Delhi or IIT is correct - as submitted by appellant that report of Sri Ram Institute for Industrial Research, New Delhi was obtained but it is clarified today that no sample was tested by Sri Ram Institute for Industrial Research - Held that:- It would be proper to send the matter back to the Adjudicating Authority to confront the report of CRCL to the appellant for leading its defence. If the authority is satisfied that retesting is warranted he should order for retesting of the goods Appellant is directed to make application to the Adjudicating Authority within one month of receipt of this order and request for fixing date of hearing and provide copy of CRCL report to the appellant for leading its defence granting time for that purpose.
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