2009 (6) TMI 754

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..... Respondent. [Order per : P. Karthikeyan, Member (T)]. The appellants M/s. Textan Chemicals Pvt. Ltd., Chennai, imported two consignments of Euroil-50 and cleared them against Bills of Entry dated 5-11-98 and 26-11-99, paying concessional rate of duty in terms of Notification No. 20/99-Cus., dated 28-2-99. The said Notification extended concessional rate of 20% of basic customs duty plus .....

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..... lier furnished before the authorities. It is also submitted that the appellants had drawn a sample independently and got it tested by the CLRI. The test result supported their declaration. Their request for retest of the sample by the Custom House Laboratory was denied.This amounted to denial of natural justice. 2. During hearing, the Ld. Counsel relied on a judgment of the Hon ble High Court of .....

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..... effectively challenge the correctness of the material relied upon against them. The demands raised following the test were set aside. In the Punjab Stainless Steel Industries v. CC, Kandla, (supra) this Tribunal held that declining the request of the appellants therein for retest of the sample amounted to violation of principles of natural justice.The Tribunal vacated the order impugned therein, w .....

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