TaxTMI 
TaxTMI 
2009 (4) TMI 815
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....against the O-I-A No. 35/2008(V-II)-Cus., dated 13-6-2008. 2. The relevant facts that arise for consideration are :- The appellants filed a shipping bill for export of 62% Iron Ore fines claiming exemption of export duty in excess of Rs. 50/- PMT 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/- PMT pendi....
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.... to the conclusion that the analysis reports of other laboratories are not reliable and as such the analytical report of the Dy. Chief Chemist is correct and also coming to the conclusion that there is no need for retest of the samples, upheld the order-in-original and rejected the appeal filed by the appellant. 3. Ld. Counsel appearing on behalf of the appellant would submit that the issue is no....
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....atory, New Delhi in favour of appellant, the appeal be allowed. 4. Ld. DR would reiterate the findings of the ld. Commissioner (Appeals). 5. We have considered the submissions made by both sides and perused the records. The issue involved in this case is whether the appellant is eligible for the benefit of the reduced export duty of @ Rs. 50/- PMT in terms of the Customs Notification No. 62/2007....
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....these findings of the Commissioner (Appeals) are incorrect and misplaced. Every assessee has a right to claim the re-test of the samples from Central Revenue Laboratories, New Delhi, if he does not agree to the test report of the Dy. Chief Chemist. This point is amply proved in the current case before us, as we find that the samples of the Iron ore were sent for re-testing to the Central Revenue L....