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2020 (10) TMI 1112 - AT - CustomsRight to seek the test of the consignments for determining whether the goods imported confirm to IS 3024:2015 - Seizure of imported consignment - 242 MT of CRGO Steel Sheets/ Coils - prime quality goods or not - HELD THAT:- Undoubtedly in the present case the ADG, Adjudication, DRI Mumbai, was acting as adjudicating authority, and has made this record of personal hearing as adjudicating authority. Also by stating “As regards request for testing, it was informed to them that the same was considered and found to be not acceptable, in view of the fact of the case and evidences placed before the adjudicating authority.”, he has made a determination and have rejected the request for testing of the consignment made by the appellant. Any such determination during the course of adjudication by the adjudicating authority is an order passed by the passed by the adjudicating authority and is within the purview of section 129A(1)(a) against which the appeal lies to this tribunal. The matter needed to be considered in more serious manner and proper reasons to be assigned, because in any judicial/ quasi judicial proceedings, the effected party has the right to lead the evidence in the manner which suits to him best. Any order which is contrary to this basic principle has to be more considered and reasoned. The sentence “As regards request for testing, it was informed to them that the same was considered and found to be not acceptable, in view of the fact of the case and evidences placed before the adjudicating authority.” appearing in the record of personal hearing dated 18.11.2019 is set aside - matter remanded to adjudicating authority for reconsideration of the request made by the appellant for testing of the consignments.
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