ALPHA IMPEX Vs. COMMISSIONER OF CUSTOMS, DELHI-IV

JUDGEMENT

(1.) LEARNED Consultant submits that report of CRCL is not correct in respect of testing of polyester fabric (un -textured) imported by the appellant. IIT by its report, dated 26 -4 -2006 opined that goods declared by the appellant were correct. The adjudicating authority has not allowed retesting of the goods nor allowed cross -examination of chemical examiner of CRCL. Therefore, merely basing on the report of the CRCL, classification of the goods cannot be changed and duty is not leviable and also penalty is not imposable. It is his further submissions that the test conducted in CRCL was not according to prescribed norm for which that report is not valid and that shall not be used as credible evidence. Revenue on the other hand says that the goods imported by appellant were misdeclared as to value and description. That was proved by CRCL report which remained uncontroverted. Appellant did not get report from IIT at the instance of Revenue. Therefore that is not acceptable since that was obtained behind its back. Accordingly adjudication should not be interfered.

(2.) HEARD both sides and perused the records.