Disputed laboratory report on imported goods required remand after re-testing was not carried out, violating natural justice.

Where the decisive laboratory report on imported goods was disputed and the importer sought re-testing in its presence, failure to complete the ordered re-testing amounted to denial of a fair opportunity and breach of natural justice. The adjudication could not stand on an untested report when the record did not show that fresh samples had actually been examined as contemplated. The matter was therefore remanded for fresh adjudication after drawal of fresh samples in the presence of the appellants or their authorised representatives and re-testing by the identified laboratories.

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Issues: Whether the adjudication should be set aside and the matter remanded for fresh decision because the importers disputed the laboratory report and the requested re-testing of samples was not carried out.

Analysis: The dispute turned on the character of the imported goods and the laboratory report relied upon by the department. The appellants specifically challenged the test report and sought re-testing of representative samples in their presence. The record showed that the adjudicating authority had contemplated re-testing, but the order did not reflect that such re-testing was actually completed. In these circumstances, the denial of the effective opportunity to have the goods re-tested before final adjudication resulted in non-compliance with the principles of natural justice.

Conclusion: The matter required remand to the adjudicating authority for fresh adjudication after drawal of fresh samples in the presence of the appellants or their authorised representatives and re-testing by the identified laboratories.

Ratio Decidendi: Where the decisive laboratory evidence is disputed and ordered re-testing is not carried out, the matter must be remanded for fresh adjudication after affording a fair opportunity to test the samples again.

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