Home Case Index All Cases Customs Customs + AT Customs - 2023 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (3) TMI 26 - AT - CustomsSeeking provisional release of seized goods - coal imported by the Respondent (RPC) having sulphur content within the prescribed limit or not - prohibited goods or not. The sole contention of the Revenue against the provisional release of the impugned goods is that the said goods having sulphur content more than 4% and the same cannot be used by aluminium manufacturing industry, but Revenue has not disputed the fact that the Respondents are calciner and used the impugned goods as feedstock for making CPC from RPC for their customers with sulphur content ranging from 0.8% to 3.5%. HELD THAT:- There is no harm to release the goods provisionally and merits of the case are to be dealt at the time of final adjudication of the matter. We further take note of the fact that the Ld.Commissioner(Appeals) in his order has considered the request of the Respondent for re-testing of the goods by any recognized and notified laboratory as the Customs Lab is not a recognized laboratory under Environment Protection Act - the Adjudicating authority is directed to allow the request of the Respondents for re-testing of the goods in question from a recognized notified Environment Laboratory. There are no infirmity in the impugned orders, therefore, the said orders are confirmed - the Adjudicating authority are directed to release the goods provisionally to the Respondents immediately - appeal of Revenue dismissed.
|