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2023 (9) TMI 241 - AT - CustomsWavier of detention and demurrage charges - Classification of imported goods - Mineral Hydrocarbon Oil - to be classified under CTH 27101990 as “Mineral Hydrocarbon Oil or under CTH 27101910 as Kerosene - rejection of declared value - redetermination of value - HELD THAT:- The Department has proceeded against the appellant mainly based on the test report dated 15.01.2020 furnished by the CRCL, certifying the imported goods to be of Kerosene (SKO). However, it is found that while testing the imported goods, the said agency has not confirmed to the IS 1459:2018 by testing all the ten parameters specified therein; instead they tested only few of such specified parameters for giving the technical opinion that the sample is Kerosene - further, by relying upon the test report in respect of product in question, this Tribunal in the case of SHRI JETHANAND ROHRA AND M/S JAYMCO POLYMERS PVT. LTD. VERSUS COMMISSIONER OF CUSTOMS (IMPORT) RAIGAD [2022 (5) TMI 588 - CESTAT MUMBAI] has set aside the adjudication order. In view of the fact that the investigation has not been properly conducted to ascertain the nature of goods imported by the appellant and in absence of proper substantiation of test report by CRCL, we are of the view that the adjudged demands confirmed on the appellant cannot be sustained for judicial scrutiny - Since the goods are lying under seizure and in the custody of the Department for over three years, the concerned authorities are directed to issue proper certificate for waiving the detention and demurrage charges within a period of four weeks from the date of receipt of this order. Appeal disposed off.
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