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2018 (10) TMI 1815 - AT - CustomsDemand of Differential Duty - assessment of shipping bills - adjudicating authority assessed the shipping bills finally demanding differential duty from the respondent - Revenue is contesting the findings on the ground that the report of National Metallurgical Lab, Chennai has indicated Fe content as more than 62% as also the Dy. Chief Chemist report - HELD THAT:- The first appellate authority has considered all the aspects of the case and came to a conclusion that CRCL report needs to be relied upon. There are no reason to interfere with detailed and reasoned findings given by the first appellate authority - appeal dismissed.
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