CESTAT
allows assessee’s appeal, sets aside order of Commissioner (Appeals) levying
penalty & redemption fine relying upon report of laboratory not qualified
to test as per DGFT Policy Circular No. 33 (RE-08)/2004-09; Based on
report of SGS India Pvt. Ltd. to the effect that percentage of Indian Basmati
Rice in the export sample was NIL, goods were confiscated, however, said order
was reversed by Commissioner (Appeals) in first round of litigation on ground
that SGS India was not a competent laboratory to test as per DGFT Policy
Circular; Notes that, under a direction to conduct re-test of random
samples through Agmark laboratory, report of Regional Agmark Laboratory
stated that samples due to infestation by insects were not for any analysis,
and subsequently Revenue accepted report of SGS India
citing absence of contradictory evidence; Criticising Revenue’s approach
of again relying upon test report of laboratory already held as not qualified,
states that, Revenue did not understand the process of adjudication nor has
knowledge of judicial discipline; Remarks, it is more pitiable that senior
officer of rank of Commissioner working as Commissioner (Appeals) did not
object to such an action, accordingly holds that said order "does not
survive in law" : Allahabad CESTAT
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