passing of the impugned Order-in-Appeal. For
purpose of retesting samples have been sent to Kolkata where also
DNA-PCR methodology is not available ... retesting by Zoological Survey
of India Laboratories, but in the light of above discussed facts it is
held that retesting of the samples
sealed sample and I am of the opinion that the sample is from drawing process of a spinning plant. It is a sample of soft ... sample available with them for retest. Revenue failed to bring its sample for retest. Therefore, the appellant came with the sample on 13.10.05 for such
whether at the original samples drawing stage or at the retest sample stages the party had lodged any complaint that the sample drawn ... instance of the appellants, the customs authorities got the sample retested from the CRCL, New Delhi which certified the CaO contents at 51.8% by weight
Vide letter dated 30.11.2021, the appellant again sought
retest of goods.
10. Apart from retest of samples, the appellants also sought cross
examination ... made for retest of goods by written letters. Learned
counsel pointed out that wherever retest was done, the reports received
after retesting were found
other things, the remnant sample being sent for re-test instead of second or third sample and again sought for retest of these samples ... results of retest. Having requested for retest, they cannot now take the plea that the result of the retest of the sample cannot be reliedupon
appellants' request for retest of these 10 samples the department subjected only 9 samples to retest and as a result thereto 3 more samples ... goods pertaining to the lots in respect of which the relevant samples on retest were found to be not in confirmity with the declaration given
samples were received in torn condition
and hence, a decision was taken by the Commissioner not to
send the samples for retesting and accordingly, prayed ... indicative of some
error in sampling and testing. Further, he submitted that by not
getting the samples retested and by not obeying the directions
retest to eliminate any misgivings before taking up the adjudication. We also find that reasoning adopted by adjudicating authority to deny retest of samples ... adjudicating authority to reconsider the issue, afresh after getting the sample retested, as prayed by the assessee.
10. After the report of the retest
aside and Adjudicating Authority be directed to get the sample retested from any laboratory other than CRCL.
5. On the other hand Ld. AR oppose ... aside. Accordingly, the adjudicating authority is directed to get the samples retested from any laboratory other than CRCL and thereafter to pass an appropriate order
remand the case back to the Assistant Collector for getting the sample retested in order to ascertain the exact percentage of different oils contained ... submits that the finding of the Collector (A) that the sample was retested by the Chemical Examiner was wrong. He submits that this finding
