whether reliance placed by the Department on the report of the CLRI for fastening duty liability as well as imposing penalty was sustainable without consideration ... plea of the appellants for cross-examination of the CLRI Expert. The Tribunal observed as follows:
"The appellants on the other hand have asked
imported by another importer, the
Central Revenue Control Laboratories9 issued test
7. CLRI
8. CTH
9. CRCL
6 C/50208 OF 2020 and another
report ... Epoxy Resin finds
mention in Impregnating Resin.
(v) The opinion of CLRI, Chennai is unsustainable since it
had not examined or tested the samples
opinion was provided by Dr. C. Muralidharan,
Chief Scientist & Head, Tannery, CLRI, Chennai as follows :-
4 CUS/52590 OF 2019
"To
Directorate ... free import under the DFIA licence.
8. The expert opinion of the CLRI was that Melamine cannot
be used as Syntan as such
Kalaimaran vs Clri on 5 December, 2024
1 OA No. 662/2021
CENTRAL ADMINISTRATIVE TRIBUNAL
CHENNAI BENCH
OA/310/00662/2021
Dated this ... Rafi Ahmed Kidwai Marg,
New Delhi 110001.
2.The Director, CSIR-CLRI,
Sardar Patel Road, Adyar,
Chennai 600020.
3.The Controller of Administration,
CSIR - Central
switching of the samples sent / taken
to the Central Leather Research Institute (CLRI) for getting
favourable certification for the goods as 'Finished Leather ... have found relevant
documents, including the first test report of the CLRI dated
07.10.2016; that thereafter, the said officers, with the help
of Custodian
switching of the samples sent / taken
to the Central Leather Research Institute (CLRI) for getting
favourable certification for the goods as 'Finished Leather ... have found relevant
documents, including the first test report of the CLRI dated
07.10.2016; that thereafter, the said officers, with the help
of Custodian
switching of the samples sent / taken
to the Central Leather Research Institute (CLRI) for getting
favourable certification for the goods as 'Finished Leather ... have found relevant
documents, including the first test report of the CLRI dated
07.10.2016; that thereafter, the said officers, with the help
of Custodian
switching of the samples sent / taken
to the Central Leather Research Institute (CLRI) for getting
favourable certification for the goods as 'Finished Leather ... have found relevant
documents, including the first test report of the CLRI dated
07.10.2016; that thereafter, the said officers, with the help
of Custodian
sample was drawn and sent to the
Central Leather Research Institute (CLRI in short), Chennai for
their expert opinion. However, the consignment was allowed ... provisionally on the strength of a bond executed by the
exporter. The CLRI vide its letter No. CLRI/TAN/CUSTOMS/046/
2010 dated 26.02.2010 stated
switching of the samples sent / taken
to the Central Leather Research Institute (CLRI) for getting
favourable certification for the goods as 'Finished Leather ... have found relevant
documents, including the first test report of the CLRI dated
07.10.2016; that thereafter, the said officers, with the help
of Custodian