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TMI Blog2011 (7) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... lian Wool Testing Authority (AWTA) certifying the specifications of the mean fibre diameter of the wool as 34.0 microns. Importers claimed benefit of concessional rate of duty under Notification No.20/99-Cus. dt. 28.2.99 and exemption from SAD under Notification No.22/99-Cus. dt. 28.2.99. The consignment was seized on a reasonable belief of liability to confiscation; representative samples were drawn therefrom for testing the diameter of the fiber; the goods were released provisionally by accepting the bank guarantee of the differential duty amount; samples were tested by the Textile Laboratories, Textile Committee, Mumbai which reported on 18.6.99 that mean wool fiber diameter of goods imported under Bill of Entry No.220368 dt. 25.5.99 was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ever mentioned micron reading of the wool in their invoices. 2. Investigations further revealed that 25 consignments were cleared earlier by producing certificates of AWTA, and availing the benefit of notification available for raw wool of mean fibre diameter in excess of 32 microns and those certificates were also sent for verification to AWTA who confirmed that they were forged and not issued by them. They also furnished details as found in authentic certificates in respect of 19 Bills of Entry. 3. Since the importers had misdeclared the description of the goods and wrongly claimed the benefit of concessional rate of duty under Notification No.20/99 and 22/99, SCN proposing confiscation of the goods imported under a total ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arification that the certificates produced by the importers for these goods were not authentic and that the authentic test certificate showed that the mean fiber diameter of the wool was 21.65 microns and 24 microns respectively and no convincing argument has been advanced to dislodge the finding in respect of these goods. We therefore uphold the same. 6. As regards the past clearances, the case of the department is based upon the report of the AWTA that all the certificates produced by the importers on the mean fiber diameter of the wool were fabricated and the Micron details as found in the authentic certificates (below 32 microns) in respect of 19 Bills of Entry. As regards the remaining 6 past clearances, the importer has not be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the photocopied document is not one AWTA Ltd has used. 11. The photocopied document in the exhibit marked A23 does not include all of the test results in the authentic certificate. 12. Attached as the second page of the exhibits marked A1 to A22 is a plain paper print of information contained in the authentic certificate which I believe relates to the photocopied document in the relevant exhibit. 13. Attached as the second and third pages of the exhibits marked A23 and A24 is a plain paper print of information contained in the authentic certificate which I believe relates to the photocopied document in the relevant exhibit. 14. I have not been able to establish an authentic certificate for the 7 photocopies ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rters are claiming the benefit of concessional rate of duty / exemption from payment of duty and therefore the burden lies upon them to establish their entitlement to the benefit under the relevant notifications. Failure to extend cross-examination of officers of M/s.Kreglinger (Australia) Pvt. Ltd. and the persons who had issued the test reports produced by the importers before the Indian Customs and Mr.Jackson, will therefore not vitiate the proceedings as the department has been able to prove that the test reports covering 25 consignments (past clearances) produced by the importers were fake and the mean fiber diameter of the wool was below 32 microns. For the same reason, we reject the contention of the importers that the demand on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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