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2016 (4) TMI 536 - MADRAS HIGH COURT

2016 (4) TMI 536 - MADRAS HIGH COURT - 2016 (334) E.L.T. 607 (Mad.) - Payment of redemption fine and anti-dumping duty - Confiscation of mulberry raw silk yarn of 3A grade of Chinese origin - second test report produced as the goods were of 3A Grade - Department itself agreed to a second test report - Held that:- once the Department had agreed to a second test report without reserving any right to rely upon the first test report, it is not open to the Department to contend that the second test r .....

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under Section 130 of the Customs Act, 1962 and it was admitted on 30.7.2010 on the following two substantial questions of law : "(i) Whether the order of the CESTAT upholding the qualified and conditional second test report is correct as against the unqualified/ unconditional report done based on the testing of samples by competent testing authorities in India under Section 144 of the Customs Act, 1962 ? and (ii) Whether the order of the CESTAT upholding the qualified and conditional secon .....

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mulberry raw silk was of 3A Grade, as per CIQ certificate. 4. Vide Customs Notification No.106/2003 dated 10.7.2003, the Government of India levied anti dumping duty on the import of mulberry raw silk of 2A Grade and below, originating or exported from China. Since the invoice produced by the respondent declared the silk to be of 3A Grade, no anti dumping duty was leviable. However, samples were drawn from the consignment and sent to the Central Silk Technological Research Institute, Bangalore .....

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