- (1.) The grievance of the petitioner is that the goods in the form of textile, which were imported by the petitioner for industrial use, have been arbitrarily assessed to be cloth used for manufacturing umbrella by the Customs Authorities.
(2.) A show -cause notice was issued to the petitioner. The sample was sent for testing at Indian Institute of Technology (IIT), Delhi, but the petitioner claims that IIT did not have the authority to examine the goods. In any event, the petitioner says that it is arbitrary on the part of the respondent authorities to refuse the petitioner's prayer for a subsequent test to be conducted on the goods.
(3.) The respondents say that neither the governing provisions nor the procedure adopted thus far by the respondents permit a re -examination of the goods to be conducted. The respondents reason that if a re -test were permitted to be conducted upon the previous test result not satisfying any person, the process could go on endlessly.;