2022 (11) TMI 763 - AT - Customs
Denial of benefit of Notification No. 21/2002-Cus. - whether the imported coal is coking coal or other than coking coal in the absence of retesting of sample - HELD THAT:- The Tribunal in M/S SHREE ELECTROMELT LTD. VERSUS COMMISSIONER OF CUSTOMS, JAMNAGAR [2018 (5) TMI 72 - CESTAT AHMEDABAD] on going through the chemical test report at load port and the chemical test report of the department found that the parameters do not match and once there are contradictions on the test reports, hence remanded the matter to adjudicating authority for re-test of sample - In absence of availability of remnant sample, ld. Adjudicating authority decided the present matter on the basis of available evidences and old reports and held that original test report of the Chemical examiner concluded that the sample was other than coking coal, therefore the consignment of 16500 Mts. of imported coal is liable to be re-assessed as ‘Coal other than coking coal’.
The Ld. Adjudicating authority nowhere given any finding on the vital facts, which are very important for deciding the issue that whether the imported coal is coking coal or other than coking coal in the absence of retesting of sample.
The matter is remanded to the Adjudicating Authority to decide the matter afresh after affording an opportunity of personal hearing to the appellants - Appeal is allowed by way of remand to the Adjudicating Authority.