2019 (1) TMI 1696

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..... d from a private laboratory and is further handicapped by lack of reference to quantity, Customs seal no. and the gradation of the tested saffron - HELD THAT:- The defence of the appellant rests upon the difference between the outcome of the test on the samples drawn at the place of export and that effected at place of import. The challenge to the credibility of the test report in India arises fro .....

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..... ber (T) and Ajay Sharma, Member (J) None, for the Appellant. Shri K.M. D Souza and Bhushan Kamble, Assistant Commissioners (ARs), for the Respondent. ORDER This appeal of M/s. Tezarjani Trading Company is against the enhancement of value of saffron weighing 78 kgs, imported vide bill of entry No. 852528/8-12-2006, from ₹ 1,59,352/- to ₹ 22,96 .....

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..... the finding of misdeclaration of the grade, was obtained from a private laboratory and is further handicapped by lack of reference to quantity, Customs seal no. and the gradation of the tested saffron. It is further contended that the copy of the test report submitted for getting clearance of export was not taken cognizance of by the adjudicating authority. 4. The defence of the appellan .....

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