https://www.taxtmi.com/caselaws?id=430339 Where an adjudicating authority failed to comply with an earlier remand direction for re-testing of the sample and did not address the appellant's material factual contentions on the nature of the imported goods, the order could not be sustained. The remand had been made because the chemical test reports were contradictory, yet on remand the authority proceeded without a remnant sample and without examining the claim that the consignment was part of a common bulk shipment, or that similar goods from the same vessel had been accepted and finally assessed at another port. The matter was therefore set aside and remanded for fresh decision after personal hearing, with all issues left open. en-us Tue, 15 Nov 2022 00:00:00 +0530 Thu, 17 Nov 2022 09:12:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430339 Where an adjudicating authority failed to comply with an earlier remand direction for re-testing of the sample and did not address the appellant's material factual contentions on the nature of the imported goods, the order could not be sustained. The remand had been made because the chemical test reports were contradictory, yet on remand the authority proceeded without a remnant sample and without examining the claim that the consignment was part of a common bulk shipment, or that similar goods from the same vessel had been accepted and finally assessed at another port. The matter was therefore set aside and remanded for fresh decision after personal hearing, with all issues left open. Case-Laws Customs Tue, 15 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430339