9911796707
TMI Blog2012 (12) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... acted nil duty. However, based on the intelligence report and the verification of the shipping bills, show cause notices were issued, holding the view that the respondents were exporting non-alloy steel billets, attracting customs duty at 15% as per Notification 66/2008 dated 10.05.2008. Samples were drawn from the seaport consignments and the same were tested in National Metallurgical Laboratory. The report obtained, revealed boron content as less than 0.0008% to indicate that the items in question were non-alloy steel billets mis-declared as alloy steel. Thus the additional Additional Director General, Enforcement Directorate, held that the export goods were liable for confiscation under Section 113(1) of the Customs Act and further the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el would be converted to a contract for supply of alloy steel, with boron content at 0.0008%. The respondent pointed out that as per the customs tariff, steel billets containing boron content of 0.0008% or more are to be classified as alloy steel billets and hence, would be exempted under Notification No.66/08-Cus. dated 10.06.2008. Thus alloy steel billets containing 0.0008% of boron was manufactured and shipping bills containing the description of the said goods was filed along with the test reports issued by M/s. Kidao Laboratories, certifying the consignment as alloy steel containing 0.0008% boron. 5. The assessee pointed out that National Metallurgical Laboratories had already given the a favourable finding in its report dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. Referring to the decision reported in 1996 (84) ELT 53 (Shoruk Mills Vs. Collector of Central Excise), wherein the tolerance limit was fixed at 2.5% and 3%, holding that the test method adopted indicated uncertainty on the results to the extent of 200%, the Tribunal held that the evidence relied upon by the Department had little value for the purpose of tariff determination. It further pointed out to the plea of the Revenue as regards the statements recorded from the officials of the respondent company and held that when the impugned goods had undergone chemical test which was a primary determining factor to adjudge on the existence of the misdeclaration, other evidence sought to be relied upon, would not, in any manner, go in support ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting out to the shipping bills dated between 19.06.2008 and 25.06.2008, that the goods were declared as alloy steel billets of prime quality and the earlier practice of the respondent was of exporting non-alloy steel only, learned Standing Counsel submitted that the change in the description had come only in the wake of imposition of duty on non-alloy steel and thus there was conscious misdeclaration to evade the appropriate customs duty. He further submitted that the Tribunal committed a serious error in placing much emphasis on the error margin to grant the relief. In the circumstances, he submitted that the Tribunal's order is an arbitrary one and liable to be set aside. 9. We do not agree with the contention of the learned Stand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fiable ground to accept the plea of the Revenue to admit the present appeal. 12. The appellant does not dispute the above-said facts, but then, their only insistence is on the statement recorded from the Managing Director and other officials of the respondent company. We do not find any good ground to accept that such statements could be substituted as good evidence in the place of the chemical test results. At one stage, learned Standing Counsel submitted that the scientists may be called for an examination before this Court to ascertain about the nature of the impugned goods. We do not think, this Court should undertake this exercise, when a final fact finding body had already dealt with the issue in detail. 13. The Revenue does ..... X X X X Extracts X X X X X X X X Extracts X X X X
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