TaxTMI 
TaxTMI 
2023 (10) TMI 79
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.... ORDER The Petitioner has challenged the impugned order dated 1-11-2022, under which the request for re-testing made by the petitioner in respect of the imported goods was rejected by the respondents. 2. The petitioner had imported lining materials from China. If the lining materials contain Polyurethane, the petitioner is liable to pay Anti-Dumping Duty. However, according to the petition....
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....itioner. 4. The respondents have also contended that their test report precedes the test report produced by the petitioner. Based on the test report of the respondents, the imported goods of the petitioner were levied with Anti-Dumping Duty by the respondents. Aggrieved by the same, the petitioner has filed this Writ Petition. 5. The petitioner has raised several grounds for challeng....
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....he petitioner, this Court is of the considered view that no prejudice would be caused to any of the parties if the test with regard to the imported goods of the petitioner viz., lining materials is conducted once again by a reputed laboratory engaged by the respondents to find out whether the imported goods contain Polyurethane or not and the cost for the same will have to be necessarily borne by ....