2019 (12) TMI 955

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.... Mr. Pratap Singh, Adv. JUDGMENT D.N. PATEL, Chief Justice (Oral) 1. The present writ petition has been preferred for getting a refund claim of Rs. 42,23,111/- which this petitioner has deposited with the respondent. 2. Having heard counsel for both sides and looking to the facts and circumstances of the case, it appears that the goods in question are polyester cloths. According to the....

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....fication was decided by the Assessing Authority. The reasons for seeking retest as enumerated in the grounds of appeal are also worth considering as the CRCL is the Competent Authority to provide the nature of the goods based on a scientific testing of the admitted samples. It is also observed that the appellant was provided fair opportunity of representation in accordance with the Orders of the H....

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.... in allowing re-test, especially, when the disputed issue is involving the technicalities 'of the impugned goods. The' Customs Manual Chapter 3, Para 15 also provides for re-test as contended by the appellant. Since the Department is quite sanguine about test results, why fight shy of second test, which is permissible, under the law. Hence it is so directed and appeal is technically dispos....