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2015 (11) TMI 1330 - AT - CustomsSEZ Unit - DTA Clearances - the allegation is that said materials were plastic waste and scrap classifiable under Heading (CTH) No. 39151909 of the Customs Tariff Act, and restricted items in the policy - Undervaluation of goods - Confiscation of goods - Imposition of redemption fine - Held that:- In the Test Report, CIPET observed that the sample is cut pieces of clear film with Paper Stickers. The Adjudicating Authority proceeded on the basis Report of the Customs Laboratory. We find that the Hon’ble Gujarat High Court in the case of Oswal Agricomm Pvt. Ltd. (2010 (7) TMI 712 - GUJARAT HIGH COURT ) on the identical situation observed that Report of CIPET, Ahmedabad cannot be ignored. In that case, the issue before the Hon’ble High Court is whether test report submitted by the Customs House Laboratory, Kandla has any overriding effect on the Reports submitted by the CIPET, Ahmedabad and Chennai - High Court had given a clear direction to consider the Report of the CIPET. In the present case, the Adjudicating Authority had not given any finding on the Report of CIPET. In our considered view, the CIPET Report is required to be considered, before going to the Customs House Laboratory Report. Hence, the impugned order cannot be sustained on this ground alone. - Impugned order is set aside - Matter remanded back - Decided in favour of assessee.
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