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2018 (5) TMI 72 - AT - CustomsBenefit of N/N. 21/2002-Cus dated 1.3.2002 (Sr. No. 68) - import of 6500 MTs of Coking Coal in Bulk - difference in test reports - Held that: - Once there are contradictions on the test reports, needless to mention that the best course of action sould have been to re-test the sample - In the present case, the appellant has not accepted the test report of the Chemical Examiner and consistently requested the department to re-test the sample to ascertain the parameters again. There is nothing wrong in such request of the appellant seeking the re-test of the sample as it is permissible under law - appeal is allowed by way of remand to the adjudicating authority for re-test of the sample as requested by the appellant.
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