Independent laboratory test directed to decide levy of Anti-dumping duty on imported goods

Flower Garden Vs Additional Commissioner of Customs (Madras High Court) Madras High Court held that as test report of petitioner and respondent differs, it is directed to carry out independent laboratory test to come to a conclusion that the whether the imported goods contained Polyrethrene or not to decide levy of Anti-dumping duty. Facts- The petitioner had imported lining materials from China. If the lining materials contain Polyurethrene, the petitioner is liable to pay Anti-Dumping Duty. However, according to the petitioner, the lining material does not contain Polyurethrene and it contai...