Case Law Details
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 below 12%”.
The Appellant’s claim for exemption duly supported by the Load Port Certificate of Analysis was not accepted by the department despite there being no reason to doubt or reject the said Certificate as being defective, being brought on record.
Conclusion- In the present case since no reason had been advanced for doubting or rejecting the load port test certificate, as held by the Hon’ble Supreme Court in the decision of Tata Chemicals, there was no real justification for resort to provisional assessment and drawing of samples.
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