Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (3) TMI 298 - CESTAT AHMEDABAD

2016 (3) TMI 298 - CESTAT AHMEDABAD - 2016 (339) E.L.T. 124 (Tri. - Ahmd.) - Import of coking coal of Chinese origin - Denial of exemption under the Customs Notification No. 21/2002 - Ash content in imported coking oil found more than the declared one - Held that:- sample was drawn in presence of the authorized representative of the importer/CHA (who did not object about the method of sampling) and on testing the sample, the Chemical Examiner, Central Excise & Customs, Regional Laboratory, Vadod .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

: 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. 2. Briefly stated, the facts in the present appeal, are that M/s Fairdeal Supplies (P) Ltd, Kolkata, .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

s covered by all the four bills of entry were for the same importer, of the same commodity and imported in the same vessel. The sample was drawn on 18.07.2002 in presence of the manager of the Appellant company, who stated in writing on the sample-drawal form, the sample was drawn in their presence and they were perfectly satisfied with the manner of sampling and one sealed sample was given. The test result showed ash content at 15.1%. The importer was asked (vide ACC's letter dt.01.08.2005) .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ppeals), 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

B/Es no sample was drawn as the sample already drawn in earlier B/E, being same party, same commodity and same vessel. He also observed that on testing the sample, the Chemical Examiner, Central Excise & Customs, Regional Laboratory, Vadodara, certified that the ash content is 15.1%. In the light of the test results, the importer vide letter dt.01.08.2005 of the Assistant Commissioner, was requested to inform why the bill of entry should not be assessed finally. The importer, subsequently r .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ed that the only factor affecting the rate of duty is Ash Content and for determination of the same, the quantity of sample was sufficient as 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 coa .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version