https://www.taxtmi.com/caselaws?id=97705 Cross-examination and retesting were treated as necessary safeguards where the importer disputed the sample-testing basis of classification and penalty. The stated analysis notes that the reputation of the testing institution did not, by itself, remove the need to test the evidence through cross-examination, and that refusal to address the report relied on by the importer denied an effective opportunity to meet the case. The reported result was that the Commissioner's order was set aside, with directions to allow cross-examination, consider the appellant's evidence, and decide the matter afresh according to law. en-us Tue, 05 Dec 2000 00:00:00 +0530 Tue, 17 Jan 2012 17:14:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97705 Cross-examination and retesting were treated as necessary safeguards where the importer disputed the sample-testing basis of classification and penalty. The stated analysis notes that the reputation of the testing institution did not, by itself, remove the need to test the evidence through cross-examination, and that refusal to address the report relied on by the importer denied an effective opportunity to meet the case. The reported result was that the Commissioner's order was set aside, with directions to allow cross-examination, consider the appellant's evidence, and decide the matter afresh according to law. Case-Laws Customs Tue, 05 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97705