https://www.taxtmi.com/caselaws?id=268521 An adjudication on plastic waste and scrap could not stand where the authority relied only on the customs laboratory report and failed to deal with the earlier CIPET test report. The technical report from CIPET, obtained at the instance of the development commissioner, described the goods as cut pieces of clear film with paper stickers, and the applicable public notice required due consideration of that report. Ignoring the earlier competent report while sustaining demand and penalties on the later report alone was unsustainable. The matter was therefore remanded for fresh adjudication after considering the appellants' submissions and the CIPET report. en-us Tue, 25 Aug 2015 00:00:00 +0530 Fri, 27 Nov 2015 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268521 An adjudication on plastic waste and scrap could not stand where the authority relied only on the customs laboratory report and failed to deal with the earlier CIPET test report. The technical report from CIPET, obtained at the instance of the development commissioner, described the goods as cut pieces of clear film with paper stickers, and the applicable public notice required due consideration of that report. Ignoring the earlier competent report while sustaining demand and penalties on the later report alone was unsustainable. The matter was therefore remanded for fresh adjudication after considering the appellants' submissions and the CIPET report. Case-Laws Customs Tue, 25 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268521