TMI Blog2016 (3) TMI 298X X X X Extracts X X X X X X X X Extracts X X X X ..... declared by the appellant which results in denial of exemption under the Customs Notification No. 21/2002. - Decided against the appellant - Appeal No. C/353/2007-DB - Order No. A/10121 / 2016 - Dated:- 23-2-2016 - Mr. Justice G. Raghuram, Hon ble President And Mr. P. M. Saleem, Hon ble Member (Technical) For the Appellant : None For the Respondent : Shri Alok Srivastava, A.R. ORDER Per: P.M. Saleem When the matter was called, none appears for the Appellants. None also appeared for the Appellants on the last two occasions when it was listed on 01.09.2015 and 18.11.2015. It is observed that the appeal is an old one, pertaining to 2007. Therefore, we take up the appeal for disposal on the basis of records available. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te of duty. 3. Aggrieved by the same, the Appellants filed an appeal with the Commissioner of Customs (Appeals), who vide his impugned OIA, dt.31.03.2007, dismissed their appeal. Hence, the Appellants are before us in the present appeal. 4. Heard the learned Authorised Representative for the Revenue, who reiterates the findings of the Commissioner (Appeals) in the impugned Order-in-Appeal. 5. On careful examination of the records and consideration of the arguments of the learned Authorised Representative, we observe that the main contention of the Appellants as seen from the Grounds of Appeal are that the drawal of samples was not proper, and testing of second sample was done without their consent. On perusal of the impugned Order- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the quantity required for determination of ash content of coking coal is 1-2 grm. as per IS No.1350 and testing was done as per the prescribed method. He has also recorded that subsequently, the Joint Commissoner, CRCL, New Delhi vide his letter dt.03.01.2007, communicated the test report that the sample is in the form of black coloured small lumps and coarse powder having percentage of ash content 15.62 (as on dry basis) which have been communicated to the importer vide letter dt.05.01.2007 through their CHA. 6. It is also observed that the Commissioner (Appeals) in the impugned Order-in-Appeal has held as follows:- 5. I have carefully considered the grounds of appeal. It is on record that at the time of taking sample on 18.07.200 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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