TaxTMI 
TaxTMI 
2026 (4) TMI 1370
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....s. JUDGMENT (ORAL) NITIN WASUDEO SAMBRE, J. CM APPL. 24817/2026 (Exemption) Exemption allowed, subject to all just exceptions. The application stands disposed of. W.P.(C) 5063/2026 1. Heard. 2. The prayer in the petition read thus: "(1) Quashing the Show Cause Notice No.09/CLM/AC/Export Shed/ACE/2024 dated 25.01.2024 issued by the respondent no. 2 against the petitioner and the consequent proceedings initiated by and pending before the respondent no. 1. (2) quashing the order/notice dated 24.02.2026 declining written request/representation dated 15.04.2025 for re-testing of the two seized shawls. (3) as a consequence to the quashing of the impugned Notice and proceedings, this Hon'ble C....
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....eads as under: "we are not sure whether DNA analysis is possible or not from the processed/ finished products. Still, we can make an attempt. However, it is an invasive procedure as we need to cut down one or two shawls into small pieces for DNA analysis. ZSI would seek a written consent/ permission through proper channels from the competent authorities for undertaking the said investigation. Until, we receive formal permission through a letter addressed to DZSI, we won't be able to start the investigation procedure. However, morphological analysis can be expedited." 7. The petitioner, since was not satisfied with the aforesaid, has approached the respondent seeking against re-testing of the sample after he was served with t....
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....he petitioner is that in compliance with the directives of the respondent as reflected in the Notification/Public Notice referred to above, the third testing is required to be granted. 14. As against the above, the learned counsel appearing for the respondent, i.e., Union of India, claims that the re-testing, once already granted at the behest of the petitioner, cannot be re-allowed unless there is a satisfaction to that effect recorded by the authority who is deciding the case in hand. 15. According to him, the claim in the petition is premature. 16. He would further claim that the petitioner has approached this Court at belated stage. 17. Having appreciated the respective submissions, it is apparent that the first test report ....
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....y itself cannot be accepted to be a final proof in the matter of concluding that, the shawls were not made out from a material which is otherwise banned item. In our opinion, it is for the adjudicating authority to appreciate the test reports and accept the test report with which it is convinced of. 22. The fact remains that there are already two test reports on record and the circular vests discretion with the authority to call for the third test report at an appropriate stage. 23. In our opinion, the said position is yet to arrive in the matter, as the petitioner is not permitting the respondent authority to proceed with the matter and has approached this Court with a request to direct the re-testing for the third time, which otherw....