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2015 (1) TMI 753 - ANDHRA PRADESH HIGH COURTEXIM - Import of Second-hand used Dornier Repair Looms with accessories - Held that:- There is no allegation that the aforesaid fact finding is not correct. To give a chance, on 19-2-2014, we adjourned the matter to enable the Revenue to produce the Chartered Engineer’s Certificate as referred to in the original order. The Chartered Engineer’s Certificate was not produced and the material which is now produced by the Revenue has no correlation with the matter. Report No. SGS/VSP/2795, dated 15-3-2012 of SGS India (P) Ltd., has been produced before us, whereas in the order of learned Tribunal, the learned Tribunal relied on the reports dated 8-2-2002 and 12-2-2002 of SGS India Pvt. Ltd. - No illegality or infirmity in the judgment and order of the learned Tribunal - Decided against Revenue.
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