TaxTMI 
TaxTMI 
2000 (8) TMI 459
X X X X Extracts X X X X
X X X X Extracts X X X X
....olyglass Acrylic Mfg. Co. Ltd., imported 'Methyl Methacrylate Monomer' (hereinafter referred to as MMM). A quantity imported was covered by bill of entry No. 335 dated 1-7-1996. Invoice covering the consignment was issued by one M/s. Fast Rise Trading Co. in Hongkong. The Hongkong company was not the manufacturer. Goods were manufactured by a firm in Japan. Bill of lading relating to the consignment was bearing number KOBO 124692. As per that bill of lading, MMM being 1,16,480 Kgs. were shipped to Ludhiana. In the bill of entry and invoice, goods were described as 'Methyl Methacrylate Monomer Regenerated 2nd Grade'. Its value was stated in the invoice at US$ 300 per MT. From the Internal Container Depot at Ludhiana, the goods were cleared o....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sed by the learned counsel representing the importer on the ground that the order of review passed by the Central Board of Excise & Customs was beyond one year from the date of the order and hence, this appeal is barred by limitation. This argument was based on the review order supplied to the importer. To verify the actual date on which order of review was passed by the Central Board, we summoned the entire files of the Board. The learned Departmental Representative made available the files. From the files, it is seen that Member (L & J) of the Board approved the review order, as amended by him by hand, on 12-3-1999. It was that approved order which was communicated to the party later. Since the Member of the Board has approved the review ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....oiling point, specific gravity, refractive index and purity are in agreement with those of chemically pure methyl methacrylate monomer of E Merck grade of purity more than 99%. The laboratory further clarified in that letter that the samples under reference do not have any basis for considering them as 'Methyl Methacrylate Monomer Regenerated 2nd Grade'. Importer did not get any of the other samples tested by any competent laboratory or seek a re-test. 7. Long after the report given by the Central Revenue Control Laboratory, importer took the sample to the International Testing Centre, Panchkula. The certificate issued by them on 1-10-1996 gave the purity of substance at 99.49%. The importer also got the sample examined by Punjab Test....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e importer before him to represent the Customs authorities. In the face of the certificate issued by the Central Revenue Control Laboratory, it was highly improper on the part of the Commissioner in not asking any scientist of that laboratory to be present, at the time of exercise which was undertaken by the importer in his office. 8. In the impugned order, the Commissioner stated that one of the samples which was taken from the imported quantity was sent to Gujarat State Fertilizers Co. Ltd., Vadodara to know whether the sample was of prime grade or regenerated grade. Gujarat State Fertilizers Co. Ltd. reported back by their letter dated 22-1-1998 that the testing was not possible as the sample had started polymerising. At the time o....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ting on the so-called analysis performed before him by a scientist who was taken to his office by the importer. The certificate issued by the Punjab Test House did not give any data regarding the purity of the sample except that it was slightly pale coloured liquid with peculiar odour. According to them, that odour does not match with prime MMM. This certificate obtained by the importer behind the back of the Customs authorities cannot be of any value to support the importer's contention that the goods imported were MMM regenerated 2nd grade. It is worthwhile to note that the said certificate issued by Punjab Test House is more than one year and three months after the samples were drawn. 9. In the show cause notice, importer was told ....