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2021 (9) TMI 1310 - HC - CustomsWarehousing of goods - re-testing of the goods in question inspite of the order of the Commissioner of Customs (Appeals) - HELD THAT:- The Co-ordinate Bench of this Court in the case of Umber Marketing Pvt. Ltd. [2016 (8) TMI 712 - CALCUTTA HIGH COURT] as well as in view of the order of the Appellate Authority dated 11th August, 2021 part of which has already been complied with by the subordinate authority and yet taking the stand that the respondent Customs Authorities will not comply the same since it wants to challenge the same before the Tribunal, is not sustainable in law. The petition is disposed of by directing the respondent concerned to allow the re-testing of the goods in question within a week from date at the expense of the writ petitioner and in the event if the test report goes against the petitioner, the amount deposited by the petitioner for re-testing will be forfeited.
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