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2018 (4) TMI 1113 - AT - CustomsImport of restricted item - natural rubber - case of Revenue is that that natural rubber could be imported only through the port of Kolkata and Vishakhapatnam and also that natural rubber was not allowed for importation without payment of duty for 100% EOU scheme - Held that: - Id. Commissioner has held that the test report relied upon by the original authority was not in respect of the goods in question and that the samples from the goods in question were not drawn and sent to the laboratory and that the original authority has relied upon test report in respect of samples drawn from some other consignment - also the SCN was clearly time-barred. There is no ground raised by Revenue to argue as to how the finding of Id. Commissioner (Appeals) in the impugned order-in-appeal is not sustainable - appeal dismissed - decided against Revenue.
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