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2019 (3) TMI 253 - AT - CustomsProvisional assessment of bills of entries - Import of Coal - Bespoke Optimum Semi Soft Corex Coal - benefit of N/N. Sl No 68A of Notification No. 21/2002-Cus. - mismatch in the description of Coal - Held that:- Since the bills of entries are assessed provisionally, this matter has to be remanded back to the adjudicating authority to finalise the bills of entry. Before sending the matter back to the adjudicating authority we deem it necessary to mention herein that the 1st Appellate Authority has relied upon the analysis report of the Deputy Chief Chemist, a copy of which was not handed over to the appellant importer. The 1st Appellate Authority could not have relied upon the said document. It is also to be noted that by relying upon the Dy Chief Chemist’s report at the 1st appellate proceedings, appellant herein is deprived of his right to seek the retest of the samples, if any, in order to defend his case. Appeal allowed by way of remand.
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