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Issues: Whether the adjudication order was sustainable when the directions issued in remand were not complied with and the request for retest and fair examination of the goods was not properly considered.
Analysis: The matter had earlier been remanded with a direction to obtain retest from a recognised Gems and Jewellery Laboratory and then decide the classification and antiquity status afresh. The record showed that the appellant had produced a laboratory certificate for similar manufactured goods and material relating to the manufacturing process, but the adjudicating authority proceeded without giving effect to the remand directions. The order was passed without proper consideration of the evidence and without the directed retest, rendering the decision arbitrary and unsupported by reasons.
Conclusion: The impugned adjudication order was unsustainable and was set aside. The appeal was allowed, with consequential direction for return of the goods or permission to export them forthwith.