Commissioner of Customs (Preventive) Vs Vedanta Ltd. (CESTAT Kolkata)
Further we also find force in the Respondent’s argument that there has been an delay of 218 days, in the Test Report issued by the CRCL, received by the appellant through RTI, which is again is incomplete, since the date of testing and date of report is not given. This Bench, has in catena of decisions, including in the Respondent’s own case vide Final Order No.76352/2023 dated 18/08/2023 cited supra, has held that in case of huge delay between the collection of samples and testing of the same by CRCL, the Test Report cannot be relied upon for the results given therein, when the report is compared with the Test Report given by accredited agencies immediately after the export takes place.
In the same Final Order, this Bench has also held that the export realization value would be relevant, since the payments by the overseas importer is on the basis of the Fe content. In the present case, the Commissioner (Appeals) has verified the Bank Realization and found the same to be in order. The Revenue, in their present appeal, has not brought in any evidence to the effect that the respondent has realized any amount higher than what has been realized by the appellant through proper banking channels. Therefore, even on this ground, we find that the appeal filed by Revenue, is liable to be dismissed. We do so.
