https://www.taxtmi.com/caselaws?id=355282 A subordinate authority must follow a remand direction and cannot sustain adjudication on a laboratory report already found incompetent for decision-making. Here, the original authority again relied on the earlier report of M/s SGS India Pvt. Ltd. instead of obtaining retesting through an Agmark-approved laboratory as directed, and the appellate authority upheld that approach. That disregard of the binding remand order offended judicial discipline, so the foundation for confiscation, fine and penalty was vitiated. The impugned order was set aside and the relief already granted to the appellant was affirmed. en-us Fri, 08 Dec 2017 00:00:00 +0530 Mon, 04 Mar 2019 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355282 A subordinate authority must follow a remand direction and cannot sustain adjudication on a laboratory report already found incompetent for decision-making. Here, the original authority again relied on the earlier report of M/s SGS India Pvt. Ltd. instead of obtaining retesting through an Agmark-approved laboratory as directed, and the appellate authority upheld that approach. That disregard of the binding remand order offended judicial discipline, so the foundation for confiscation, fine and penalty was vitiated. The impugned order was set aside and the relief already granted to the appellant was affirmed. Case-Laws Customs Fri, 08 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355282