Supreme Court · 2003 INSC 197 · Decided 31 March 2003
M/S. Polygas Acrylic MFG. CO. LTD. v. Commissioner of Customs, Vishakhapatnam
- Court
- Supreme Court of India
- Citation
- 2003 INSC 197 · [2003] 3 S.C.R. 188
- Case number
- CIVIL APPEAL No. 1648/2001
- Decided
- 31 March 2003
- Bench
- M.B. SHAH, ARUN KUMAR (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act
Headnote
Customs Act, 1962: Section I 38-E. C Classiftcation-Misdeclaration of imported goods-Import of Methyl Methac1ylate Monomer (MMM) regenerated second grade-Show cause notice for misdeclarnlion of goods--Testing of sample of goods by both Revenue as well as assessee--Test reports confinning the goods proceedings-Appeal allowed by CEGAT rejecting test reports as sample was not fit for testing-On appeal, D held: Tribunal has rejected cogent evidence oftest reports in respect of sample of goods on grounds which are not germane to the issue under consideralion­ Tribunal ignored tesl report
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