Appealable rejection of testing request in customs adjudication requires reasons and may be remanded for reconsideration.

A rejection of a party's request for testing of imported consignments during adjudication can amount to an appealable order if it conclusively determines the request. The communication was treated as falling within appellate jurisdiction because it reflected a clear adjudicatory determination, even though it was recorded in the hearing process. The refusal was also set aside because it lacked adequate reasons; a denial affecting a party's evidentiary rights in quasi-judicial proceedings must be reasoned. The matter was remanded for reconsideration of the testing request.

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Issues: (i) Whether the communication recording rejection of the appellant's request for testing of the imported consignments constituted an appealable decision or order under section 129A(1)(a) of the Customs Act, 1962. (ii) Whether the rejection of the testing request without proper reasons warranted interference and remand.

Issue (i): Whether the communication recording rejection of the appellant's request for testing of the imported consignments constituted an appealable decision or order under section 129A(1)(a) of the Customs Act, 1962.

Analysis: The adjudicating authority, while acting in the course of adjudication, had recorded a clear determination that the request for testing was not acceptable. Such a determination, though embedded in a record of personal hearing, amounted to an order passed by an adjudicating authority and fell within the appellate jurisdiction under section 129A(1)(a).

Conclusion: The communication was held to be appealable.

Issue (ii): Whether the rejection of the testing request without proper reasons warranted interference and remand.

Analysis: The rejection of the request for testing was made without adequate reasoning. In adjudicatory proceedings, the affected party has the right to lead evidence, and any denial affecting that right must be supported by proper reasons. The impugned rejection therefore did not satisfy the standard of a reasoned quasi-judicial order.

Conclusion: The rejection was set aside and the matter was remanded for reconsideration of the testing request.

Final Conclusion: The appellant succeeded to the extent of obtaining reversal of the refusal to test the consignments, and the adjudicating authority was directed to reconsider that request.

Ratio Decidendi: A determination by an adjudicating authority rejecting a party's request for testing during adjudication is an appealable order if it conclusively decides the request, and such refusal must be supported by reasons in a quasi-judicial proceeding.

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