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2020 (1) TMI 437 - HC - CustomsPrayer for seeking a Test Report in respect of the sample of goods imported by the Assessee, rejected - HELD THAT:- The cryptic order by the learned Tribunal rejecting the prayer of the Assessee was unjustified. An evidence in this regard was led by the Assessee before the adjudicating authority in the form of a Test Report and upon its negation, the Assessee simply wanted a direction to the authority to secure a Test Report from another Government Laboratory or accredited Laboratory so that the evidence of the Assessee can be weighed against that. The powers of a Civil Court are vested with the Tribunal as well and in any case the Tribunal being the fact finding authority, has co-extensive powers with that of the adjudicating authority. Refusal of the Assessee's application to summon such a Test Report merely because the counsel failed to point out the relevant provisions of law was not justified. Appeal allowed.
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