9911796707
TMI Blog2012 (4) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... t – Held that:- the second respondent does not have the authority or power to order re-testing of the cargo detained by the authorities of the Customs Department, based on the reason that the report of the earlier test done, in respect of the said goods, is in favour of the petitioner - not be open to order re-testing after a lapse of a number of years – in favour of assessee. - Writ Petition No.4098 of 2012 - - - Dated:- 20-3-2012 - MR.JUSTICE M.JAICHANDREN, J. For petitioner : Mr.S.Murugappan For respondents : Mr.K.Ravindranath SCCG O R D E R Heard the learned counsels appearing for the parties concerned. 2. It has been stated that the petitioner had imported two consignments of non-alloy steel slabs, under t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jected, a writ petition had been filed before this Court, praying for a writ of Mandamus to direct the respondents, to permit the petitioner to draw samples, in respect of the goods covered under the Bill of Entry No.695193, dated 7.10.2004, and the subsequent consignments covered under the Bills of Entry Nos.702063 and 702064, dated 20.10.2004. By an order, dated 11.4.2005, made in W.P.Nos.5700 to 5703 of 2005, this Court had issued a direction to the respondents in the said writ petition, to complete the assessment, within a period of seven days from the date of receipt of a copy of the said order, taking note of the fact that the Investigating Agency had completed the investigation and had issued a show cause notice, dated 31.3.2005. As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncerned after getting the samples from the detained goods and re-test the same in accordance with Notification dated 21.5.1955. These petitions are disposed of accordingly." 6. It had been further stated that, based on the order passed by the First Bench of this Court, samples of the goods in question had been taken by the authorities concerned, for testing. As the test report was in favour of the petitioner, the Assistant Commissioner of Customs, the second respondent herein, had issued the impugned communication, dated 8.9.2011, to carry out a further test, in respect of the 25% of the cargo detained by the authorities of the Customs Department. In such circumstances, the petitioner has preferred the present writ petition before this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uded, and a report, dated 21.4.2009, had been filed. As the report, dated 21.4.2009, of the Testing Center of MSME was contrary to the initial report furnished by National Metallurgical Laboratory, the Commissioner of Customs (Imports) had decided to go for a third test of the detained goods, by an approved Testing Agency, in view of the order of the Customs Excise and Sales Tax Appellate Tribunal, Principal Bench, New Delhi, in RAMDHAN MOHANLAL Vs. CCE, JAIPUR. 12. It had been further stated that even after the lapse of a number of years, it would be possible to ascertain, as to whether the cargo in question conforms to the norms laid out in BIS 2830, and therefore, the testing of the consignment in question had been ordered. 13. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so, no proper reasons have been shown on behalf of the respondents, as to why it had been decided by the Commissioner of Customs (Imports), to go for a third test, by an approved testing agency, after a lapse of a number of years, and after the filing of the earlier report, dated 21.4.2009. 17. In such circumstances, this Court is of the considered view that it would not be open to the respondents to do the re-testing of the goods in question, pursuant to the impugned notice, dated 8.9.2011. Further, this Court finds it appropriate to direct the Commissioner of Customs (Seaport-Import), Chennai, the first respondent herein, to proceed with the adjudication process and to complete the same, based on the test report, dated 21.4.2009, obta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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