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2019 (5) TMI 1577 - CESTAT MUMBAIBenefit of N/N. 36/2003 dated 1st March 2003 (serial no. 51) - procurement of ‘polyester fabric made out of non-texturised polyester yarn’, classifiable under heading no. 5407 6190 - HELD THAT:- The goods had originally been cleared on the basis of the report of the Textile Committee without any objection. Though the original authority had relied upon a second report from the Textile Committee, as well as from the Joint Director of Central Revenue Control Laboratory (CRCL), we find no evidence of these reports in the records. Moreover, it would appear that the reviewing authorities did not also have access to these reports to come to a conclusion that the first appellate authority had erred in discarding these. It is but natural that justice requires the importer to be placed on notice with specifics of remnant samples that needed re-testing, else, the truthfulness of that sampling remains questionable and the test thereon tainted. In view of the lack of any record to sustain the assertions in the appeal and the variance between the reports of the Textile Committee itself, Appeal is dismissed.
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