2006 (3) TMI 635

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..... Reddy, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  The appellants are required to pre-deposit duty amount of Rs. 6,17,435/- in terms of the impugned order. This is a second round of litigation. The Tribunal, West Regional Bench at Mumbai had remanded the case with a specific direction to examine the case as to whether the imported granules has got the capacity o....

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....2. In this context, the learned Counsel relies on the test result produced by the Central Institute of Plastics Engineering & Technology. 3. The learned JDR submits that this evidence was not placed before the Commissioner and therefore, it cannot be relied on as samples were not drawn under the Customs custody. Once the goods are cleared by the Customs, the evidence of this nature ca....