RATHI ENTERPRISES Vs. C.C.E. & C.E. & S.T.-NOIDA
LAWS(CE)-2015-1-85
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on January 19,2015

Appellant
VERSUS
Respondents

JUDGEMENT

Ashok Jindal, J. - (1.)THE appellant is in appeal along with an application for stay against the impugned order which is as under:
"I reject the request of the importers for retesting of samples of the imported goods in any laboratories other than CRCL."

(2.)TODAY the stay application is listed before me for consideration. After hearing the parties, I find that the disposal of stay application shall be deemed to disposal of the appeal, therefore, stay application and appeal are taken up together for disposal.
The facts of the case are that the appellant imported Calcite Powder or Chalk or Natural Calcium Carbonate. The samples were drawn and sent to CRCL for testing. The report of the CRCL was received and it was termed as these had the characteristic of calcium carbonate processed other than natural calcium carbonate. Therefore, the test report given by CRCL was objected by the appellant and sought to be retested the sample from some other laboratories other than CRCL. The said request of the appellant was denied by the impugned order. Therefore, aggrieved by the order appellant is before me.

(3.)THE Ld. Counsel for the appellant submits that as CRCL has given the test report concluding that it is a processed calcium carbonate and it is not natural, but as per information sought from the CRCL laboratory dated 13.09.2013, it is the submission of the officer of the CRCL that for want of required facilities, this laboratory is not able to analyze sample of calcite powder. Thereafter, another information was sought on 21.07.2014 and it was informed that no new equipment/machine have been installed/purchased specifically for testing sample of calcite powder/natural calcium carbonate after 13.09.2013. He further submits that in the case of some other importer, the adjudicating authority has allowed for retesting of the sample from NABL laboratories. He further submits that the report of the supplier of the goods also shows that it is a natural calcium chalk, the said report cannot be denied. Therefore, he prayed that impugned order be set aside and Adjudicating Authority be directed to get the sample retested from any laboratory other than CRCL.
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