2020 (1) TMI 437 - HC - Customs

Prayer for seeking a Test Report in respect of the sample of goods imported by the Assessee, rejected - HELD THAT - The cryptic order by the learned Tribunal rejecting the prayer of the Assessee was unjustified. An evidence in this regard was led by the Assessee before the adjudicating authority in the form of a Test Report and upon its negation, the Assessee simply wanted a direction to the authority to secure a Test Report from another Government Laboratory or accredited Laboratory so that the evidence of the Assessee can be weighed against that. The powers of a Civil Court are vested with the Tribunal as well and in any case the Tribunal being the fact finding authority, has co-extensive powers with that of the adjudicating authority. Refusal of the Assessee's application to summon such a Test Report merely because the counsel failed to point out the relevant provisions of law was not justified. Appeal allowed.

Summary

Issues:
1. Rejection of Assessee's prayer for a Test Report by CESTAT, South Zonal Bench, Chennai.

Analysis:
The judgment delivered by the High Court of Madras involved the aggrieved Assessee, M/s.V.K. Industrial Corporation Limited, challenging the interlocutory order by CESTAT, South Zonal Bench, Chennai, which dismissed the Assessee's prayer for a Test Report regarding imported goods. The Tribunal rejected the application citing unsatisfactory explanation on relevant provisions of law by the Assessee's advocate. However, the Assessee contended that a similar request made before the adjudicating authority was also denied without proper discussion. The Assessee argued that the goods imported were not liable to Anti-Dumping Duty as claimed by the adjudicating authority. The High Court refrained from delving into the merits of the submissions but criticized the Tribunal's cryptic order as unjustified. The Court emphasized that the Assessee had provided evidence in the form of a Test Report, and the request for another Test Report from a Government or accredited Laboratory was reasonable to weigh the evidence. It was highlighted that the Tribunal, as a fact-finding authority, possessed powers akin to a Civil Court and should have considered the Assessee's request despite the counsel's failure to cite specific legal provisions.

The High Court, comprising Dr. Vineet Kothari and Mr. R. Suresh Kumar, concluded by allowing the Appeal and overturning the Tribunal's order dated 23.09.2019. The Court directed the Tribunal to reexamine the Miscellaneous Application, providing both parties with an opportunity to be heard. This decision aimed to rectify the unjust dismissal of the Assessee's request for a Test Report and ensure a fair consideration of the evidence presented.