2018 (5) TMI 518

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.... Respondent : Sh. Satya Pal, A. R. Per : Devender Singh ORDER The appellant are in appeal against the impugned order dt. 08.10.2010. 2. Brief facts of the case are that the appellant had imported Nylon fabrics declaring the same as Nylon Knitted fabric and filed Bill of Entry for their clearance. After examination of the goods, the Revenue felt that the imported goods were Nylon Netted fabric.....

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.... when they had asked for re-testing, the same level of the officer had done the re-testing without the same being done by the Chief Chemist. He invited attention to para 13 of the Manual of Revenue Laboratories to argue that the Chief Chemist is the appellate testing authority when a party demands a re-test, but in this case re-testing had been done at the same officer. He also stated that another....