TMI Blog2020 (4) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... content of the iron ore fines was found to be more than 62%. Needless to emphasize the samples drawn by the department had been in accordance with the procedure prescribed under the Customs Act and the Rules made thereunder; also in the presence of both the parties i.e., department as well as the representative of the appellant, whereas the samples drawn by the appellant and tested in private laboratory was without the knowledge or presence of the departmental officer. Hence, test report of the said samples cannot be relied upon against the test report of the Government laboratories. Appeal dismissed - decided against appellant. - Customs Appeal No. 525 of 2010 - A/30329/2020 - Dated:- 22-1-2020 - HON'BLE DR. D.M. MISRA, MEMBE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the said direction before the Hon ble Andhra Pradesh High Court. The Hon ble High Court disposed of the writ petition observing that the department is required to conduct necessary enquiry under the Customs Act, 1962 and pass assessment order in accordance with law. Thereafter, the sample was retested at CRCL, New Delhi on 08.01.2009. The Director, CRCL by its report dated 15.10.2009 informed that the Fe content of the sample was 62.7%. Consequently, after hearing the appellant, the adjudicating authority assessed the shipping bills finally, denying the benefit of the said exemption notification. Aggrieved by the said order, the appellant filed an appeal before the learned Commissioner of Customs (Appeals), who in turn rejected their app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lector of Central Excise, Hyderabad [1997 (93) ELT 646 (SC)]. 5. We have carefully considered the submissions advanced by both sides. The short issue involved in the present appeal for determination is whether the appellants are entitled to the benefit of exemption notification No.62/2007-CUS dated 03.05.2007 on export of iron ore fines with Fe content claimed to be less than 62%. To ascertain the Fe content so as to extend the benefit of said exemption notification, sample was drawn and tested in the Customs Laboratory, Visakhapatnam, where its Fe content was reported as 62.67%. The said sample was retested at the CRCL, New Delhi to ascertain its Fe content, when the case was remanded by the Hon ble Andhra Pradesh High Court, while di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chief Chemist of the Government cannot be lightly brushed aside on the basis of opinion of some private persons obtained by the appellant. 13. Under Rule 56 of the Central Excise Rules, the Central Excise Officer is empowered to take samples for the purpose of testing the samples. He has to communicate the result of such tests to the manufacturer. If the manufacturer is aggrieved by the result of the test, he can request the Assistant Collector that the samples be re-tested. That procedure has been followed. Therefore, there is no procedural infirmity in the order of the Assistant Collector nor has it been established that the Assistant Collector was wrong in relying on the report of Chemical Examiner and Chief Chemist in preference to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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