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2020 (1) TMI 948 - AT - CustomsClassification of imported goods - whether the Palm Kernel Acid Oil or Palm Kernel Fatty Acid - challenge to valuation adopted by the adjudicating authority for the imported consignment - re-test of sample denied - HELD THAT:- There is considerable force in the submission made by the learned Advocate regarding denial of the re-test of the product imported - also, the test report has not indicated the various chemical parameters prescribed for the test of the imported goods in terms of fatty acid contents moisture and impurities and iodine and saponification value. The appellant has produced the test report from the supplier of the goods which clearly indicated that the imported consignment is having the characteristics of Palm Kernel Acid Oil and not Palm Kernel Fatty Acid, as held by the Revenue based on the CRCL report - Further, the value obtained from the Mumbai port regarding import price, which has been applied for the imported consignment is for Palm Kernel Fatty Acid distillate and cannot be applied in the present case. The impugned order is not sustainable on account of findings in the case of PUNJAB STAINLESS STEEL INDUSTRIES VERSUS COMMISSIONER OF CUSTOMS, KANDLA [2000 (8) TMI 141 - CEGAT, NEW DELHI] and M/S OC CROCHETS PVT. LTD. VERSUS CCE-DELHI-III [2019 (5) TMI 809 - CESTAT CHANDIGARH] as the re-test of the sample has been denied to the appellant. Appeal allowed - decided in favor of appellant.
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