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2016 (8) TMI 712 - Calcutta High Court

2016 (8) TMI 712 - Calcutta High Court - 2016 (338) E.L.T. 362 (Cal.) - Import of textile - assessed to be cloth used for manufacturing umbrella by the Customs Authorities - re-testing of samples - Held that:- The issue here is as to whether it is reasonable that a solitary test be conducted in respect of any particular goods 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 tai .....

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ommittee Laboratory under the Ministry of Commerce should be completed within a week from date and the result obtained within a fortnight thereafter. - WP No. 212 of 2016 - Dated:- 8-3-2016 - SANJIB BANERJEE J. Mr. Sudhir Kr. Mehta, Adv., Mr. R. Bharadwaj, Adv. And Mr. K. K. Maiti, Adv. for the Appearing parties. ORDER: The grievance of the petitioner is that the goods in the form of textile, which were imported by the petitioner for industrial use, have been arbitrarily assessed to be cloth use .....

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erning provisions nor the procedure adopted thus far by the respondents permit a re-examination of the goods to be conducted. The respondents reason that if a re-test were permitted to be conducted upon the previous test result not satisfying any person, the process could go on endlessly. 4. The issue here is as to whether it is reasonable that a solitary test be conducted in respect of any particular goods without there being any latitude for mistake. Indeed, there may be a case where the Custo .....

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