Case Law on confiscation of Iron Ore Fines in account of FE Contents more than 64%

Vedanta Ltd. Vs Commissioner of Customs (Preventive) (CESTAT Kolkata) The Appellants have exported Iron Ore Fines declaring the Fe content therein to be less than 64%. Under seven Shipping Bills exports were completed for different overseas importers during the period 2010-2011. Before the shipment, samples were drawn by Customs officials in the presence of the representative of the exporter, which was sent to the Deputy Chief Chemist Chemical Laboratory Customs House, Kolkata-700001 (CRCL for short) for testing. Based on the Test Report, received from the CRCL, the Department issued the Show ...