Third re-test of seized goods is not an automatic right; adjudicating authority retains discretion under the circular.
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....Clause (f) of the 28 July 2017 circular does not create an automatic right to a third re-test of seized shawls. Where the first test and re-test are already on record and differ, the competent adjudicating authority may rely on either report by recording reasons, and may order a further re-test only if it cannot decide on the existing material; such discretion is not available in every case. A writ petition cannot compel a third test before adjudication has reached that stage, especially where the request is made belatedly and appears dilatory. The challenge to the show cause notice and refusal of re-testing was therefore rejected, with liberty to the authority to consider a third test during adjudication if warranted.....
TaxTMI