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2018 (2) TMI 703 - AT - CustomsExport of Basmati Rice - Circular No. 33(RE-08)/2004-09 dated 30/09/2009 - Held that: - Tribunal had directed to get the samples tested through Agmark approved laboratories in view of the fact that M/s SGS India Pvt. Ltd. was not a qualified laboratory as per the Circular issued by the DGFT Revenue should not have once again relied on the test report given by M/s SGS India Pvt. Ltd. for adjudication in the present matter - It was held by this Tribunal by affirming the order dated 31/03/2010 passed by ld. Commissioner (Appeals) that report given by M/s SGS India Pvt. Ltd. was not qualified to adjudicate the matter - appeal allowed - decided in favor of appellant.
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