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2023 (11) TMI 1209 - AT - CustomsClassification of imported goods - import of furnace oil from UAE - to be classified under CTH 27101950 (furnace oil) as declared by the appellant or under CTH 27109900 (waste oil) as alleged by the revenue? - entire case of classification of the goods imported by the appellant was decided on the basis of test report of CRCL- Vadodara - Confiscation - redemption fine - penalty under Section 112(a) of Customs Act, 1962. HELD THAT:- From the perusal of all the Circulars, it is found that the facility to test waste oil or furnace oil was made available only as per the circular dated 07.06.2009 prior to that the CRCL Vadodara or as the case may be CRCL Delhi, did not have the facility to test the waste oil/furnace oil. Admittedly in the present case, the tests of goods in question were done prior to the issue of Circular No. 15/2009-Cus. Accordingly, the testing done by CRCL Vadodara/Delhi cannot be said to be the correct test as these Laboratories did not have the facilities for testing waste oil/furnace oil. It is a settled law that the Board Circulars are binding on the departmental officer as held by the Hon’ble Supreme Court in the case of COMMISSIONER OF CENTRAL EXCISE, BOLPUR VERSUS M/S RATAN MELTING & WIRE INDUSTRIES [2008 (10) TMI 5 - SUPREME COURT]. In view of above undisputed fact that during the relevant time as per Board Circular the CRCL Vadodara or as the case may be CRCL Delhi being not equipped with the facility to test waste oil/furnace oil the test report of the said laboratories cannot be accepted. Since the goods were supposed to be released as per the High Court order, the act of department is clearly the non-compliance with the High Court order for which if any action to be taken it is by the High Court. Therefore, even after prima facie finding that the goods were supposed to be released this Tribunal can not give any direction in this regard with reference to the Hon’ble High Court in GAURAV LUBRICANTS INDUSTRIES PRIVATE LIMITED VERSUS UNION OF INDIA [2018 (10) TMI 2016 - GUJARAT HIGH COURT]. However, since in the present case the matter decided on merit, the appellant is otherwise entitled for release of the goods. Since the test report of CRCL Vadodara/Delhi cannot be accepted the declaration made by the appellant in respect of nature of goods, classification and also valuation are found to be absolutely correct. The impugned orders are set aside - Appeals are allowed.
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