2014 (11) TMI 491

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....n three days of the receipt of the letter failing which action may be taken against them under the provisions of the Customs Act, 1962. The notice sent to the petitioner No. 1 is dated 12 September 2014 while notices sent to the remaining three petitioners are dated 10 September 2014. The dispute is as to whether the goods imported by the petitioner are 'calcite powder' or 'precipitated calcium carbonate'. According to the petitioners, the goods that are imported are calcite powder and in the earlier transactions, the department on the basis of reports submitted by the private accredited laboratories have accepted that the imported goods are calcite powder. This was done because the CRCL was not equipped to test the sa....

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.... any laboratory other than respondent no.5 i.e. Central Revenue Control Laboratory, New Delhi. Petitioner appears to be dissatisfied with the testing of the samples done by respondent no.5 i.e. Central Revenue Control Laboratory, New Delhi. Learned counsel for the department however, points out that there cannot be a direction for re-testing unless it is so permitted under law and it is for the concerned authority to decide as to whether such application for re-testing can be entertained or not. We may not enter into the issue, as canvassed before us, by the parties qua re-testing being permissible under law or not at this stage. Interest of substantial justice would be served by requiring the respondent no.2 to take a decision on ....

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....l of Public Notice No. 30/96, dated 9.2.1996 would not imply that testing cannot be done in any outside laboratories in respect of import or export consignments. However, these tests in outside labs could be done, in private/outside laboratories only where specifically ordered by the Commissioner or where the CRC laboratory does not have the equipments/facilities to carry out necessary tests. for example, testing of food products would not be possible in the CRC laboratories and have necessarily to be sent to the PHO of the State Governments". In this connection, learned Senior Counsel has also placed reliance upon the decision of the Supreme Court in Steel Authority of India Vs. Collector of Customs, Bombay reported in 2000 (115) E.L.T.....