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Obviously the report obtained by the Revenue Authorities from the sample taken from the confiscated export goods vide Report dated 16.10.2009, was more reliable rather than the Report dated 22.10.2009 produced by the Assessee. - Rejection of the prayer by the learned Tribunal for retesting of the sample in question, especially after a long period of about 9 years was justified
Obviously the report obtained by the Revenue Authorities from the sample taken from the confiscated export goods vide Report dated 16.10.2009, was more reliable rather than the Report dated 22.10.2009 produced by the Assessee. - Rejection of the prayer by the learned Tribunal for retesting of the sample in question, especially after a long period of about 9 years was justified
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