TMI Blog2009 (4) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled against the Order-in-Appeal No. 36/2008(V-II)Cus., dated 13-6-2008 passed by the Commissioner of Central Excise, Customs Service Tax (Appeals), Visakhapatnam). 2. We heard both sides. 3. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said report issued by the testing agency. Moreover, the Inspection certificate of quality issued by Entry-Exit Inspection and Quarantine of the Peoples Republic of China shows that the Fe content of the sample is less than 62%. Therefore, the test conducted by the Custom House Laboratory with regard to the iron content is not free from doubt. Further, the Department had tested the sample after ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Revenue. The Hon'ble High Court of Calcutta, in the case of Bagadia Brothers, in an identical situation, has passed an order allowing re-test of iron ore samples and the same was accepted by the Customs, by allowing re-test. It was stated that one year has lapsed from the date of drawal of the samples from the said consignments of iron ore fines. Even if the samples are sent for re-test, the res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Justice. Moreover, in testing samples of these types, time factor is important. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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