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2020 (4) TMI 246 - AT - CustomsExport of iron ore fines with Fe content claimed to be less than 62% - benefit of N/N. 62/2007-CUS dated 03.05.2007 - HELD THAT:- To ascertain the Fe content so as to extend the benefit of said exemption notification, sample was drawn and tested in the Customs Laboratory, Visakhapatnam, where its Fe content was reported as 62.67%. The said sample was retested at the CRCL, New Delhi to ascertain its Fe content, when the case was remanded by the Hon’ble Andhra Pradesh High Court, while disposing the writ petition filed by the appellant challenging the initial test report. In the retest also the Fe content of the iron ore fines was found to be more than 62%. Needless to emphasize the samples drawn by the department had been in accordance with the procedure prescribed under the Customs Act and the Rules made thereunder; also in the presence of both the parties i.e., department as well as the representative of the appellant, whereas the samples drawn by the appellant and tested in private laboratory was without the knowledge or presence of the departmental officer. Hence, test report of the said samples cannot be relied upon against the test report of the Government laboratories. Appeal dismissed - decided against appellant.
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