2017 (2) TMI 1541

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ondent ORDER Per Ashok K. Arya: Revenue is in appeal against order in original No. 68/2013 dated 24.12.2013 passed by Commissioner of Custom (adjudication) Delhi, where under inter-alia the proceedings against the respondent, Ms. Nav Shakti Industries Pvt. Ltd have been dropped. 2. The Revenue has been represented by the Ld.AR Shri. K. Poddar and there is none present for the respondent namely .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Chief Chemist, Central Pulp and Paper Research Institute, Sharanpur, for testing. 3.2 Pending the test result of the samples, goods were provisionally assessed on execution of test bonds by the importer covering the difference between the duty to be finally assessed and the duty provisionally assessed and paid. 3.3 The test result of all the samples for all the goods conformed to parameters of ' .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... w the fact of final assessment, therefore, impugned order wrongly concluded that goods were finally assessed. 5. After careful consideration of the facts of on record and the submissions of the Revenue, it appears that there have been factual mistakes in the impugned order. The impugned order wrongly notes that provisional assessments were finalized and the goods were finally assessed. 5.1 When .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X