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2019 (5) TMI 491 - AT - CustomsLiability of Export Duty - Iron Ore Fines - N/N. 15/2016-Cus dt. 01/03/2016 - quantum of Fe content - liability of export duty of 30% if Fe content is more than 58% - HELD THAT:- The Commissioner (Appeals) took the view that the Fe content is to be estimated on the basis of discharge Port Report by ignoring the report of the Chemical Examiner. It is evident that copy of test report of Chemical Examiner, relied by the Original Customs Authority for assessment, has not been made available to the respondent. Before relying on such a report, the basic principles of natural justice require that the respondent, should be given a chance to rebut the report of the chemical examiner including the misgivings on the manner of drawing of samples and testing thereof. The assessment is required to be done Denovo after giving a copy of the Chemical Examiner Report along with the copy of Test Memo prepared by Customs at the time of drawing the samples - matter is remanded to Original Authority for Denovo Assessment.
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