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2018 (2) TMI 417

Head Note:
Benefit of N/N. 6/2012 Sl.No. 234 - import of goods declared as "Glass Fiber Reinforced Guypsum Boards (GRG Board)" of Tapered Edge 'Boral' brand - denial of cross examination - principles of natural justice - Held that: - on the one hand, the CTA laboratory where the samples of impugned consignment had been sent did not test presence/content of glass fibre. At the same time, the Customs laboratory has confirmed the correctness of the goods as declared in a number of imports made prior and subsequent to the one under dispute - Exemption N/N. 6/2006-CE only exempts goods imported Glass Fibre Reinforced Gypsum Board (GRG) at Sl.No.234 (iv) without any condition thereto. Thus the insistence on IS standards by the customs authorities is not a requirement in the said notification.

The goods are not conforming to the standards of Gypsum Reinforced Gypsum Boards even when the Deputy Director, CTAL has stated in cross examination that they did test presence/content of glass fibre - We are also unable to fathom how even the request for re-testing of the samples made by the appellant has been dismissed peremptorily by the lower appellate authority for the reason that further re-testing would not serve any fruitful purpose.

Appeal allowed - decided in favor of appellant.


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