Iron Ore Export- CRCL/Customs Lab report cannot be basis for Final Assessment

Commissioner of Customs (Preventive) Vs Essel Mining & Industries Limited (CESTAT Kolkata) Revenue is of the view that the Load Port sample analysis report issued by Mitra S.K. Private Ltd. may not be considered as true representative, but the sample which was forwarded to CRCL, Kolkata is the true representative sample because the Appellant never questioned about the method of drawal of samples. As per Exporter- the Export duty is required to be calculated on the basis of Fe Contents, moisture and other impurities etc. arrived as per Test Report either at Discharge Port or Load Port, as p...