Re-testing of disputed sample required before finalising customs demand and penalty; matter remanded for fresh decision.

Where the assessee consistently sought re-testing of the remnant sample and the laboratory determination of copper content was disputed, the authorities were required to consider that request with recorded reasons. The Customs Manual contemplated re-test of a sample on request by an aggrieved person, and the absence of a retest report meant the demand and penalty could not be finally concluded. The impugned order was set aside and the matter was remanded to the adjudicating authority for decision after obtaining the re-test report, furnishing copies to the appellant, and granting a personal hearing before any fresh conclusion.

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Issues: Whether the matter required remand for re-testing of the remnant sample before finalizing the demand and penalty.

Analysis: The appellants had consistently sought re-testing of the remnant sample on the ground that the copper content had not been properly determined by the laboratory. The lower authorities did not record adequate reasons for declining such re-test, even though the Customs Manual contemplated re-test of a sample on request by an aggrieved person. In the absence of a retest report, the matter could not be finally concluded, and the request for re-testing ought to have been considered before passing the impugned order. The appellant was also entitled to receive the retest report and be heard before any fresh conclusion was reached.

Conclusion: The impugned order was set aside and the matter was remanded to the adjudicating authority for decision after obtaining the re-test report, with copies furnished to the appellant and a personal hearing afforded.

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