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2009 (4) TMI 369 - AT - CustomsCustoms exemption- Notification No. 62/2007-Cus dated 3-5-2007- The appellant filed Shipping Bill for export of Iron Ore Fines claiming exemption of export duty in excess of Rs.50/- per MT in terms of Customs Notification No. 62/2007-Cus dated 3-5-2007. The Shipping Bill was assessed provisionally on payment of duty @ Rs.50/- per MT pending test report. In terms of the exemption Notification, the iron content should be less than 62%. The samples were drawn and on test, it was found that they contained Fe content of more than 62%. Consequently, the Original Authority denied the exemption and demanded the differential duty of Rs.12,00,000/-. The appellant approached the “Commissioner (Appeals). The Commissioner (Appeals) confirmed the impugned order of the lower authority. Held that- If there is a long delay in testing the sample, due to evaporation of moisture, the test results would show increase in iron content, which will be unfavorable to the party. In these circumstances, we have to hold that the percentage declared by the appellant and confirmed at the destination port has to be taken as valid. Hence, we allow the appeal with consequential relief.
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