Resorting to provisional assessment without doubting/ rejecting load port test certificate unjustified

Saurashtra Chemicals Division of Nirma Ltd Vs C.C.-Jamnagar (CESTAT Ahmedabad) CESTAT Ahmedabad held that without advancing reasons for doubting or rejecting the load port test certificate, there was no real justification for resort to provisional assessment and drawing of samples. Accordingly, customs duty exemption granted. Facts- In April 1995, the Appellant imported from Indonesia, a consignment of “Coking Coal” and sought in respect thereof, exemption from customs duty under Sr. No. 1 of Notification no.19/94-CUS dated 1-3-1994, which covers “Coking Coal of ash content b...