2001 (9) TMI 960

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....aborty, Advocate, for the Respondent. [Order per : K.K. Bhatia, Member (T)]. - This is a Revenue Appeal against the order dated 6-7-2000 of Commissioner of Customs (Appeals), Calcutta-I. 2. Briefly stated the facts of the case are that the respondents, M/s. TISCO imported 21,926.782 MT Low Ash Metallurgical Coke (LAM Coke) in bulk ion on 12-10-95 and filed a Bill of Entry for this im....

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....cation 79/95-Cus., dated 31-3-95 was not available to the importers. He observed that the chemical analysis of the sample of the imported LAM Coke clearly established that the same was not covered by the value based duty exemption entitlement certificate since the ash content of the imported LAM Coke was more than 15%. Accordingly, he confirmed the duty of Rs. 1,78,62,165/- on the appellants. 3....

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....nstitution. 4. The present appeal is by the Revenue against the above order of the Commissioner (Appeals). We have heard Shri A.K. Mondal, ld. JDR for the Revenue and Dr. Samir Chakraborty, ld. Advocate for the respondents. The matter is listed for hearing the Stay Petition filed by the Revenue. Since the matter lies in a small premise, we dispense with the Stay Petition and proceed to dec....

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....s no objection if the representative samples held by the Customs House or by the party are got retested by the CRCL, New Delhi. 5. We have carefully considered the above submissions. It is a common ground before us that there is a provision in the procedure for re-testing of the samples and there is no objection if the re-testing of the retained samples held to the Customs House or by the ....