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2016 (8) TMI 712 - HC - CustomsImport of textile - assessed to be cloth used for manufacturing umbrella by the Customs Authorities - re-testing of samples - Held that:- The issue here is as to whether it is reasonable that a solitary test be conducted in respect of any particular goods without there being any latitude for mistake. Indeed, there may be a case where the Customs authorities may be aggrieved by the result or where the result may have been tailor-made to suit the interests of the assessee. The important feature of the matter is that the applicable provisions do not prohibit the conduct of a second test. Thus, since the petitioner is dissatisfied with the test conducted on the goods by IIT, Delhi, a second test may be conducted. The parties have agreed that the same goods be sent for examination by the Textiles Committee Laboratory under the Ministry of Commerce. The exercise of sending the goods or the samples to the Textiles Committee Laboratory under the Ministry of Commerce should be completed within a week from date and the result obtained within a fortnight thereafter.
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