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2018 (12) TMI 1486 - AT - CustomsExemption under N/N. 203/92-Cus - Value Based advance License - import of polyester fabrics - Held that:- The issue in the matter can be decided in a very narrow campus for consideration of the test reports and clarifications issued by the DGFT in the matter. Both the authorities have failed to consider these documents and render a finding in respect of these - Since these documents have not been considered by the lower authorities, the matter needs to go back to the original adjudicating authority for reconsideration of the issue in light of the clarification given by the Director General Foreign Trade and the test reports - appeal allowed by way of remand.
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