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2023 (10) TMI 79 - MADRAS HIGH COURTRejection of request for re-testing made by the petitioner in respect of the imported goods - HELD THAT:- This Court is of the considered view that no prejudice would be caused to any of the parties if the test with regard to the imported goods of the petitioner viz., lining materials is conducted once again by a reputed laboratory engaged by the respondents to find out whether the imported goods contain Polyurethane or not and the cost for the same will have to be necessarily borne by the petitioner. The impugned order dated 1-11-2022 passed by the respondents is hereby quashed and the matter is remanded back to the respondents for fresh consideration with regard to the issue as to whether the imported goods of the petitioner under the Bill of Entry dated 16-7-2022 contains Polyurethane or not with the directions imposed.
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