TMI Blog2021 (9) TMI 1310X X X X Extracts X X X X X X X X Extracts X X X X ..... er of the Appellate Authority dated 11th August, 2021 part of which has already been complied with by the subordinate authority and yet taking the stand that the respondent Customs Authorities will not comply the same since it wants to challenge the same before the Tribunal, is not sustainable in law. The petition is disposed of by directing the respondent concerned to allow the re-testing of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 021 being annexure P-9 to the writ petition. Petitioner submits that this order of the Appellate Authority is binding upon the subordinate authority. It has brought to my notice that during the pendency of this writ petition one of the grievances of the petitioner has been redressed by the order of the respondent Authority concerned dated 28th September, 2021 by which prayer of the petitioner for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of Customs (Appeals) dated 11th August, 2021. Learned advocate appearing for the respondent Customs Authorities also submits that the order of this Court in the case of Umbar Marketing Pvt. Ltd. (supra) is not applicable to the facts of this case and contends that in that case both the parties were agreed for re-testing. I fail to understand that why the department will take different stand for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent concerned to allow the re-testing of the goods in question within a week from date at the expense of the writ petitioner and in the event if the test report goes against the petitioner, the amount deposited by the petitioner for re-testing will be forfeited. This Court has not gone into the merits of any other claim made by the petitioner in this writ petition and he is free to initiate ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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