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TMI Blog2015 (11) TMI 1330X X X X Extracts X X X X X X X X Extracts X X X X ..... ion observed that Report of CIPET, Ahmedabad cannot be ignored. In that case, the issue before the Hon’ble High Court is whether test report submitted by the Customs House Laboratory, Kandla has any overriding effect on the Reports submitted by the CIPET, Ahmedabad and Chennai - High Court had given a clear direction to consider the Report of the CIPET. In the present case, the Adjudicating Authority had not given any finding on the Report of CIPET. In our considered view, the CIPET Report is required to be considered, before going to the Customs House Laboratory Report. Hence, the impugned order cannot be sustained on this ground alone. - Impugned order is set aside - Matter remanded back - Decided in favour of assessee. - Appeal No. : C/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... undervaluation of the goods. By the impugned order, the Adjudicating Authority confirmed the demand of duty alongwith interest and also imposed penalties. It is also confiscated the goods and imposed redemption fine for violation of the policy and misdeclaration in terms of value and description of goods. 3. After hearing both the sides and on perusal of the records, we find that the main contention of the Learned Advocate on behalf of the appellants is that the goods received from the SEZ units, are tallying with the Report of Central Institute of Plastic Engineering And Technology (CIPET), Ministry of Chemicals and Fertilizers, Government of India. It is submitted that the Customs authorities subsequently, on the basis of the Report o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore the Hon ble High Court is whether test report submitted by the Customs House Laboratory, Kandla has any overriding effect on the Reports submitted by the CIPET, Ahmedabad and Chennai. The Hon ble High Court observed as under:- 42. We have also noticed Clause (vii) of Public Notice No. 392(PN)/92-97, dated 1-1-1997, which relates to clearance of imported plastic waste/scrap. Therein it has been specified that the customs authority shall for this purpose draw a sample and send the same to the nearest laboratory/office of the Central Institute of Plastic Engineering Technology (CIPET) with a view to having the same analyzed and verified that such imported consignment are in conformity with the description/definition as given in sub ..... X X X X Extracts X X X X X X X X Extracts X X X X
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