TMI Blog2018 (8) TMI 185X X X X Extracts X X X X X X X X Extracts X X X X ..... ran as a source of natural bitumen has been accorded such credence in the adjudication order and with no support to substantiate the contents thereof. Appeal allowed - decided in favor of appellant. - Appeal Nos. C/393, 394 & 395/2009 - Order No. A 87010-87012 / 2018 - Dated:- 31-7-2018 - Hon ble Shri C J Mathew, Member (Technical) And Hon ble Shri Ajay Sharma, Member (Judicial) Shri J H Motwani, Advocate for appellants Shri C Singh, Assistant Commissioner (AR) for respondent ORDER Per : C J Mathew Appellant M/s Ashoka Buildcon Limited, imported bitumen which is claimed to be natural and declared to be classifiable under 2714 90 of the First Schedule to the Customs Tariff Act, 1975 with duty of 10% which was a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... firmed the differential duty of ₹ 19,67,830.50, confiscated the same under section 111 of the Customs Act, 1962 while granting the option to redeem them on payment of fine of ₹ 40 lakhs besides imposing penalty of ₹ 10 lakhs on the Director, Shri Pradeep Raisoni and ₹ 4 lakhs on the Technical Officer, Shri Rajesh Tiloda. 3. According to the Learned Counsel, the adjudicating authority has discarded both the report of the Deputy Chief Chemist and the Central Revenue Control Laboratory, the former for not having been in conformity with the latter and the latter for lack of credibility following the cross-examination of the author of that report. Learned Counsel further submits that the reliance placed on the perempto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onnes is the largest single source. At the same time, bitumen occurs naturally in Canada, Venezuela, Russia, Indonesia and a number of other locations including the Kermanshah province of Iran. There is reference to bitumen in the ante-diluvean Epic of Gilgamesh set in the Sumerian Civilization of the second millennium BC. It is therefore, strange that a chemical laboratory arrogating to itself the expertise of denying Iran as a source of natural bitumen has been accorded such credence in the adjudication order and with no support to substantiate the contents thereof. 6. From the above, it would appear that the demand for differential duty and the penal provisions stand on foundations that are shaky, or do not exist, and, therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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