2013 (10) TMI 998

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..... s were drawn and on the basis of those samples, benefit of Notification No.21/2002 was extended - As there was no test report on record on the goods, the benefit of Notification cannot be denied to the applicants - the extended period of limitation cannot be invoked in the absence of any test report - Held that:- Prima facie we are of the view that when samples have been drawn and have not sent fo .....

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..... e being disposed of by this common order. 2. On intelligence, the D.R.I. officers found that the applicants have purchased "Hypoallergenic Surgical Adhesive Tapes" which were sold as "General Purpose Surgical Tape" for affixing gauze dressing etc which were being imported by the applicants by misdeclaring as "Skin Barrier Microporous Surgical Tapes" used for managing ostomy cases. The applicants .....

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..... , 37 imports were made during the period from 21.7.2004 to 26.12.2005 and the Show Cause Notice was issued on 10.7.2009. In the case of M/s Hemant Surgical Industries Ltd, 37 consignments were imported during the period from 11.6.2004 to 4.10.2008 and the Show Cause Notice was issued on 20.5.2009. 4. On behalf of all the applicants, it is contended that at the time of import. Samples were drawn .....

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