2017 (2) TMI 1312

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..... of the first lot cleared provisionally - Held that: - It is common sense that test result is applicable in respect of a lot from which sample is taken but not to any other lot. The test result of the first lot of consignment proved the nature and character of the goods therein - The sample taken from the first lot of goods provisionally released, resulted in adverse report against the appellant. T .....

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..... that as non-alloy heavy metal scraps. The first consignment was cleared making provisional assessment under Section 18 of the Customs Act, 1962 and taking samples therefrom to test the nature and character of the goods by an authorized laboratory. However, result of the laboratory test went against the appellant. 2. The second lot of import was subject to laboratory test on the request of the a .....

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..... is common sense that test result is applicable in respect of a lot from which sample is taken but not to any other lot. The test result of the first lot of consignment proved the nature and character of the goods therein. Provisional assessment is made at the insistence of either side. Where there is no certainty of the nature and character of the goods to ascertain classification thereof, one of .....

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