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2014 (12) TMI 898 - AT - CustomsImport of goods as cotton polyester fabric, died oven fabric of cotton - Classification of goods - Classification under CTH No. 521131.90 or CTH 521142.00 - Confiscation of goods - Misdeclaration of goods - Held that:- There is no findings of the Commissioner on the issue whether the assessment was provisional. We also find that the grievance of the Appellant of re-testing of the samples has not been acceded to by the adjudicating Commissioner. Commissioner in his order has merely observed that there is no need to refer the sample to any other laboratory for further testing as the test report of the departmental Chemist are to be preferred to opinion of outside agencies while classifying a product. We do not endorse this view of the ld. Commissioner, especially as the Appellant had challenged the test report of the Customs House Laboratory. Appellant has taken the plea that they had requested for assessment under “First Check” and therefore there cannot be intention to evade duty. - as the sample was not re-tested, the remnant sample if any should be sent to the CRCL, New Delhi after following proper procedure and a copy of the said report should be supplied to the Appellant before deciding the case - Matter remanded back - Decided in favour of assessee.
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