2006 (2) TMI 402

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....S. Bhatt, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  The party's appeals in C/381/2004 and in C/417/2004 are on a common issue. The Revenue's appeal and the party's appeal C/381/2004 arise from a common OIA No. 15/2004-Cus., dated 28-6-2004. The appellants had imported 17335 Kgs. of shell on Shrimps (Nephrops) on 20-11-2002 and 16130 Kgs. of shell on Norway lobst....

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....shell of Norway lobster tail imported by them. In other words, it was alleged that the appellants had exported 63% of 14381 kgs. of shell on shrimp and 14314 kgs. of shell on Norway lobster tails to yield 9060 kgs. of IQF shrimps and 9018 kgs. of block frozen peeled lobster. It was alleged that since they failed to export the required quantities, they were liable for customs duty on the balance qu....

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....ogy. By their Certificate dated 6-1-2004, who after complete examination of the samples provided by the Central Excise, have opined as follows :- "This is to certify that when frozen HL shell on Lobster Tails are converted to peeled and deveined frozen Lobster meat (Nephrops norwegicus) under scientific conditions and factory conditions there is a likelihood of change in the yield. In factory s....

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....e scientific lab method adopted by the DC is not sustainable. He submits that no reasons have been given for rejecting the Certificate issued by the CIFT of Government of India. In terms of this Certificate, they have specified the norms fixed by the DC and their export is to the extent of 63% as fixed by the DC. 3. The learned SDR submitted that although the certificate was before the aut....