Home Case Index All Cases Customs Customs + AT Customs - 2014 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (2) TMI 1059 - CESTAT CHENNAIRetesting of the sample by the CLRI - Testing done for the first time was not proper - Held that:- procedure prescribed allows retesting of samples when the testing for the first time is done by the Chemical Examiner/Deputy Chief Chemists attached to the Customs House and a request for retesting is made before the original authority. In such cases, retesting is done by the Chief Chemist, who is a higher authority. Normally, in respect of outside testing laboratories, retesting is not allowed as it may result in too many frivolous requests every time an adverse report is received - appellants in this case are small exporters and they have a genuine doubt that the testing has not been done properly in the first time and that the original authority was given a letter for adjudication of the case without a show-cause notice and personal hearing. As such, they had no opportunity to ask for a retesting before the original authority. Hence, considering all aspects of the case and as a very special case, the retesting is allowed subject to the original samples being available and the appellants paying the necessary fees for such testing - Decided partly in favour of assessee.
|