CANON STEEL PVT. LTD. Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) This appeal is directed against Order -in -Appeal No. 28/2004, dated 10 -2 -2004 passed by the Commissioner of Customs (Appeals), Cochin. The appellant's submission is that the case had earlier come up before the Tribunal and the Tribunal had remanded the matter to the Commissioner (Appeals) under Final Order No. 77/2000 -C, dated 30 -12 -99 and it had specifically been directed that in remand the case "must be decided based on the evidence on record at the time of issue of Show -cause Notice and adjudication of the case and not based on any fresh material"; but the Commissioner had not gone by that direction. It is the grievance of the appellant that despite the specific direction to the contrary, the Commissioner (Appeals) has again passed the order based on such fresh material. It is being pointed out specifically that the report of the Central Revenue Laboratory had been received subsequent to the issue of Show -Cause Notice and that report has been relied upon. The learned Counsel in this context also points out that taking that report into account was even otherwise not permissible inasmuch as the Kerala High Court had directed that the sample of the disputed goods may be sent to two other laboratories of Ahmedabad Textile Industries Research Association and South India Textile Research Association and the case be decided based on the reports of these labs. 3. We have perused the record and considered the submissions made by the Id. DR also. It is seen that both the laboratories authorised by the Kerala High Court had reported that the goods were in conformity with the licence produced for their clearance. The case was required to be decided based on these two reports only. The report of the Central Research Laboratory which came much later could not have been relied upon. 4. Since the order passed by the Commissioner (Appeals) is entirely contrary to the direction contained in the remand order, it cannot be sustained. The order is, therefore, set aside and the appeal is allowed, with consequential relief, if any, to the appellant.