https://www.taxtmi.com/caselaws?id=211384 The challenge to denial of Notification No. 48/99-Cus. failed because the request for re-testing was not raised before the Tribunal or original authority and could not be entertained in second appeal. On the merits, the Tribunal's findings that the imported SS coils had been diverted and that the exported utensils were not manufactured from the imported material were supported by the CRCL report and disclosed no legal infirmity. As no substantial question of law arose, interference with the Tribunal's decision was refused. en-us Tue, 07 Sep 2010 00:00:00 +0530 Thu, 17 Jan 2013 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211384 The challenge to denial of Notification No. 48/99-Cus. failed because the request for re-testing was not raised before the Tribunal or original authority and could not be entertained in second appeal. On the merits, the Tribunal's findings that the imported SS coils had been diverted and that the exported utensils were not manufactured from the imported material were supported by the CRCL report and disclosed no legal infirmity. As no substantial question of law arose, interference with the Tribunal's decision was refused. Case-Laws Customs Tue, 07 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211384