Adjudication Order Faulted for Denying Retesting Request; CRCL Report Shows Minimal Nickel Variation Not Significant.

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....Valuation of imported goods - Misdeclaration of imported goods - the adjudication order is vitiated for not permitting the retesting, inspite of the prayer of the importer – assessee - further, as per the report of CRCL the variation in the declared percentage of nickel is hardly 1% which is a matter of normal variation not calling for any adverse inference. - AT....