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2017 (10) TMI 715 - AT - CustomsPenalty u/s 114 of CA, 1962 - mis-declaration - export of iron ore having Fe content above 64% - the exporter has declared the Fe content of the goods covered under the shipping bill is less than 64% - Held that: - in the present case, when shipping bills were filed, the Fe content, as per the Certificate of Quality issued by accredited laboratory, was less than 64% in the consignment and when the same was tested by the Chemical Examiner of the Customs Laboratory, it was above 64% and therefore the Revenue has come to a conclusion that it is in violation of the Policy - the report of the Chemical Examiner is based only on dry basis without showing the moisture content and without applying the correction factor for moisture content. The sample was drawn on 10/05/2005 and was tested on 22/08/2005 which is beyond the period of one month and with the lapse of time, Fe content does not remain constant due to evaporation. Reliance placed in the case of UNION OF INDIA Versus GANGADHAR NARSINGDAS AGGARWAL [1995 (8) TMI 73 - SUPREME COURT OF INDIA], where it was held that if the percentage of iron content is determined after ignoring the moisture the percentage would not be relatable to the lumpy iron ore weighed at the relevant point of time for the purposes of charging duty. Penalty set aside - appeal allowed - decided in favor of appellant.
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