TMI Blog2018 (9) TMI 325X X X X Extracts X X X X X X X X Extracts X X X X ..... (natural bitumen) is available in many countries and, that too, in conjunction with existence of other hydrocarbons. Undoubtedly Pitch Lake in the Republic of Trinidad and Tobago with contents of over 10 million tonnes 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 - 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. The demand for differential duty and the penal provisions stand on foundations that are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nidad and that none of the countries in the Middle East mined or exported natural bitumen which was distinguishable from petroleum bitumen by ash content and insoluble matter. Furthermore, appellant was also put on notice that the Commercial Director of National Iranian Oil Refining Company had certified that the bitumen production and export from Iran was governed by the said entity and that they had been exporting only petroleum bitumen and not natural bitumen . 2. Learned Counsel for appellant submits that the impugned order no. 194/2008/CAC/CC(I)/SR/Gr.I dated 31 st December 2008 has confirmed the differential duty of ₹ 19,67,830.50, confiscated the same under section 111 of the Customs Act, 1962 while granting the opti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t and of the Central Revenue Control Laboratory being in conflict with each other, will not suffice for deciding upon the classification. However, the primacy accorded to certain reports of M/s Geochem Laboratories Pvt Ltd as well as that of the National Iranian Oil Refining Company which are neither authenticated nor certified for expertise is improper. We ourselves are aware that asphaltite (natural bitumen) is available in many countries and, that too, in conjunction with existence of other hydrocarbons. Undoubtedly Pitch Lake in the Republic of Trinidad and Tobago with contents of over 10 million tonnes is the largest single source. At the same time, bitumen occurs naturally in Canada, Venezuela, Russia, Indonesia and a number of othe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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