TMI Blog2016 (8) TMI 712X X X X Extracts X X X X X X X X Extracts X X X X ..... s without there being any latitude for mistake. Indeed, there may be a case where the Customs authorities may be aggrieved by the result or where the result may have been tailor-made to suit the interests of the assessee. The important feature of the matter is that the applicable provisions do not prohibit the conduct of a second test. Thus, since the petitioner is dissatisfied with the test condu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacturing umbrella by the Customs Authorities. 2. A show-cause notice was issued to the petitioner. The sample was sent for testing at Indian Institute of Technology (IIT), Delhi, but the petitioner claims that IIT did not have the authority to examine the goods. In any event, the petitioner says that it is arbitrary on the part of the respondent authorities to refuse the petitioner s praye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons do not prohibit the conduct of a second test. Thus, since the petitioner is dissatisfied with the test conducted on the goods by IIT, Delhi, a second test may be conducted. The parties have agreed that the same goods be sent for examination by the Textiles Committee Laboratory under the Ministry of Commerce. 5. WP No. 212 of 2016 is disposed of by directing the goods, or samples drawn there ..... X X X X Extracts X X X X X X X X Extracts X X X X
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