Conflicting chemical reports on imported soyabean oil required fresh testing and de novo adjudication

Conflicting chemical test reports on imported soyabean oil created doubt over its true nature and grade, particularly whether it was fit for edible or industrial use. Because the goods remained in revenue custody, the Tribunal held that fresh samples should be drawn and tested by a Government laboratory or other autonomous institution, with both sides given liberty to adduce further evidence and, if necessary, examine the Chemical Examiner. The matter was remanded for fresh testing and de novo adjudication.

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Issues: (i) Whether, in view of conflicting chemical test reports on the nature and grade of the imported soyabean oil, the matter required fresh sampling and re-adjudication.

Analysis: The record contained two inconsistent laboratory reports on the same imported goods, one indicating characteristics of refined soyabean oil and the other stating that the sample was neutralised, bleached and intended for industrial use. The Tribunal found that this conflict created doubt as to the exact nature of the goods and their fitness for edible or non-edible use. Since the goods were still in the custody of the revenue authorities, the Tribunal considered it appropriate to have fresh samples drawn and tested by a Government laboratory or other autonomous institution, with liberty to both sides to lead further evidence and to have the Chemical Examiner examined if necessary.

Conclusion: The matter was remanded to the adjudicating authority for fresh testing and de novo consideration, and the appellant succeeded to that extent.

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