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2022 (11) TMI 1364 - HC - CustomsClassification of imported goods - base oil or machinery oil - non-grant of cross examination of Chemical Examiner when the Chemical Expert(s) whose reports were relied upon - principles of natural justice - HELD THAT:- The Tribunal has not rendered a finding as to whether the test reports would support the case of the revenue nor there is a finding that the test reports support the classification adopted by the respondent/assessee. The experts of the laboratory are Government Officials, who discharge their statutory obligation, cast upon them and there was nothing personal in exercising their powers. That apart, the experts who had examined the sample of the products imported are not party to the proceedings. Therefore, the question of directing cross-examination of those officials/experts does not arise. Thus the Tribunal is left with only one task that is the examine the experts’ report and then come to a conclusion as to whether the case as projected by the respondent/importer was acceptable and justified. Since the learned Tribunal is last fact finding authority it is fully empowered to re-appreciate the evidence which is on record and this is required to be done by the learned Tribunal which was the issue before it with regard to classification of the products so imported. The question of examination of the experts does not arise and is impermissible and the learned Tribunal should decide the matter on merits with the available materials i.e test reports. The order passed by the learned Tribunal is set aside. The matter is remanded back to the learned Tribunal for fresh consideration to give a decision on merits and in accordance with law on the available materials - Appeal allowed by way of remand.
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