Shipping Bills Cannot Be Finalized Based on Delayed CRCL Test Report (218 Days): Kolkata CESTAT

Commissioner of Customs (Preventive) Vs Vedanta Ltd. (CESTAT Kolkata) Further we also find force in the Respondent’s argument that there has been an delay of 218 days, in the Test Report issued by the CRCL, received by the appellant through RTI, which is again is incomplete, since the date of testing and date of report is not given. This Bench, has in catena of decisions, including in the Respondent’s own case vide Final Order No.76352/2023 dated 18/08/2023 cited supra, has held that in case of huge delay between the collection of samples and testing of the same by CRCL, the Test Report ca...