2015 (7) TMI 1204

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....pondent. ORDER The Court : This writ petition has been taken out by an importer challenging an order of adjudication passed on 27th March, 2015 by the Deputy Commissioner of Customs, Group-I, Customs House, Kolkata. By the said order, the subject goods were confiscated under Section 111(m) of the Customs Act, 1962. A penalty of Rs. 25,000/- was imposed under Section 112(a)(ii) of the Customs....

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....cation bearing No. 46/2011-Cus., Sl. No. 192(1). Such exemption is available to specified goods when imported from specified country. 3. Samples were drawn from the goods imported by the writ petitioner and sent for testing at the Chemical Laboratory at the Customs House, Kolkata, after the goods were initially examined on original examination basis. The test report revealed that the sampl....

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....Director, Chemical Laboratory, Customs House, Kolkata, vide his report dated 27th February, 2015. 5. It is the specific case of the writ petitioner that in its reply dated 17th March, 2015 to the show cause notice, it had challenged the findings of the test laboratory and requested the concerned authority to send the samples to National Test House or any other reputable test laboratory to ....

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....rch, 2015. In its reply dated 17th March, 2015, the petitioner challenged the laboratory findings of the test report and requested the concerned authority to send the sample for testing to the National Test House or any other reputable test laboratory. 8. Undoubtedly, the petitioner was entitled to the laboratory details of the test report on 17th February, 2015, but the same was provided ....