TaxTMI 
TaxTMI 
2001 (2) TMI 832
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....xported by the buyer provided for supply of coke from 25 mm to 50 mm screened size and laid down specification for the carbon sulphur and other content of the coke. Clause 13 laid down parameters with regard to the size. It provided "overall range of size outside 25-50 mm not to exceed 17.5% as mentioned above." Clause 7(2) provided for determination of size. It provided that the buyer and seller must agree to nominate inspection agent "as per mutually agreed discharge". 2. After arrival of the goods in May, 1992 it is stated that they were subjected to examination for determining the size of the particulars by Representative of SGS India Pvt. Ltd., well-known survey agency. It is stated that about half of the survey was conducted ins....
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....im that the appellant filed was resented as premature on the ground that the assessment was pending clearance. Subsequently after the assessment was finalised by taking the value at the figures declared in the invoice, the claim of the appellant was rejected. That rejection having been confirmed by the Commissioner (Appeals), the matter is before us. 4. The Asstt. Collector has given the following reason for the rejection of the claim. The examination done by SGS was done without associating officers of the Customs or without informing them of the examination. Discovery of the oversized and undersized particulars of coke arose as a result outside the customs area in the appellant's factory and after goods were delivered outside the cu....