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2019 (11) TMI 1288 - CESTAT AHMEDABADBenefit of Nil rate of Basic Customs Duty under Notification No. 21/2002-Cus dated 01.03.2002 - “Coking Coal” of ash content below 12% of CTH 2701 - respondent had purchased two consignments of “Coking Coal” (Ash content below 12%) from the original importer on High Sea basis - case of Revenue is that the Chemical Examiner report is very clear that the goods tested by the Chemical examiner is ‘other than coking coal’ - HELD THAT:- The parameters in the test report are not conclusive and directed the Adjudicating Authority to get the retest done. In this position, the earlier report become nonest and the same cannot be used again for readjudication of the case. The only option left with the Adjudicating Authority was to get the retest done and since it was not possible, the earlier test report could not have been relied upon for passing the de novo adjudication order. Needless to say that the first appellate order dated 27/07/2009 whereby the matter was remanded to the Adjudicating Authority was accepted by the Revenue and no appeal was filed against that. The entire adjudication order is not sustainable only on the grounds that the same was passed only by relying the earlier test report and the opinion of the Chemical Examiner. As we opined that the test report after the first appellate order became nonest and the same could not have been relied upon. We also point out that the Chemical Examiner’s report showing the CSN less than 3 is absolutely without any basis. There is absolutely no infirmity in the impugned order - Appeal dismissed - decided against Revenue.
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